The Chasam Sofer (Shu”t Y.D.
2:155) writes in the name of
The Achronim “You can’t rely on
the Agadah of בת כ' לא
חטאה
שהרי אינה בת עונשין.
According to Halacha, once you
become a גדול with years
(13 -12) and סימנים, you are חייב
on all the חיובי תורה
of בית דין של מעלה ושל מטה
".
The Chasam Sofer says the שיעור
of 20 years
is applicable only to עבירות of
the דור המדבר
or עבירות of קודם מתן תורה.
However,
on the תרי"ג מצוות, this wouldn't apply. As
soon one becomes a Bar Mitzvah he becomes
a בר עונשין
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