Look at this. If the police takes your computer away they cannot arrest you with pixels and drawn of kids. However if they are real you are back of the wagon faster than you can say tax exemption. That's law. example of one of the case is as follows https://youtu.be/54V-8Kzcqhc?t=2183
Sadly to say that the dont cover unrealistic children during deeds like that. Unless they change the law it wont happen.