Take a breath. Yes, it's awful knowing your son stole and lied about it, but it's not unusual. It's pretty much a rite of passage for children that age. Maybe they are trying to see if they'll get away with it or something.
One of mine stole 300 euro at that age, and managed to come up with a totally reasonable explanation for having that much money in her bag.
Now, it's up to you to handle it in the best way. Take it seriously, but don't over-react. I would try to make the punishment fit the crime in some way. He stole money, so deprive him of something that costs money? McDonalds, perhaps? Or get him to do work to pay off the stolen money. And explain that since he lied, and lied convincingly, you are now going to have to double check everything he tells you for a long time, as he has proved he is able to lie to you.
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