Re: “Where are the spirits of the Newtown children?” What is the “consequence of sin” you refer to? Is it the consequence of suffering eternal separation from God? Many do not know anything about God or the Bible well into adult life these days. Are they accountable?
Accountability for our sins begins when we develop sufficient intellectual maturity to understand that sin is a violation of God’s law that will result in spiritual death if the penalty for the violation is not paid. It’s called reaching the age of accountability. God does not hold children below the age of accountability responsible for their sins (Romans 7:9).
Once we reach the age of accountability, it doesn’t matter if we know about the consequence of sin or not. Nor does it matter whether we believe there is such a thing. The only thing that matters is if we have sufficient intellectual maturity to understand that all violations of God’s law, even those only committed in our mind, are called sin.
God has made Himself so obvious to us that He doesn’t consider ignorance of His existence to be a valid excuse (Romans 1:18-20).