Brenda and Louvera are correct.
1) You can't require the PD report.
2) You take the loss and you can go after the son.
3) Letting her know this, she may drop the claim (in which case I'd get that from her in writing) and she'll work it out with him.
4) She may (read this as I have been down this road) say "I won't file a report, but that boy needs to learn about this, good luck" in which case you need to decide if you are or are not going to prosecute.
5) Take away mom's debit card.
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Andy Zavoina
Opinions stated are not necessarily that of my employer.