Have you asked yourself that why the child lied.

The innocent children do not have a bit of wickedness in them.
They learned the wickedness from adults, from parents.
children do things that come out of their organic desire.

When they take things from others without asking, the parent said to the offending child that stealing is a very bad thing, consequently they learn what stealing is. He probably will 'steal' just to wind the parent up.

My boy who is nearly 3, is being potty trained presently. I send him to bed at 8:00, he'll do the drink and toilet tricks to get out of bed, till he finally goes to sleep at 9:30.
Sometimes the request is genuine, and sometimes not.
Do I get annoyed, yes I do.
But I never once tell him off or refuse his request, even if I know too well that he does not need a drink or the toilet.
If I treat his requests with my goodwill and I believe before long he'll stop playing that trick and stop abusing his right of requesting.
This would be his first lesson of behaving properly.
A lot of things that need the parents to demonstrate that we don't do that to each other, like violence, cheating, disrespect...
Children are our mirrored image, very true.