1. We don't treat them like adult criminals (necessarily), but we certainly treat them like criminals. Here are some examples (some harsher than others):

Bank robber, 13, could get 21 years in US jail (http://www.breitbart.com/article.php?id=CNG.cb17379375828ffc...)

Teen bank robber to be held for two years (http://www.morningjournal.com/articles/2011/02/18/news/doc4d...)

Boy, 15, Charged in Armed Bank Robbery in Lancaster (http://articles.latimes.com/2002/aug/09/local/me-bankrob9)

2. Why do you think banks aren't considered victims in cases of robbery? Because they could have done more to prevent the robbery from happening?