My son was a witness to an employee theft?

A money bag came up missing on a delivery route truck. My son saw it and was going to turn it in to the office after he loaded the tote full of items into the truck. When he returned for the envelope it was gone. Only one person was there when he walked past the envelope, and no one else had come into the area. The office had been looking for the envelope for a few hours and then found it empty in a cardboard box within his working area. He and the other employee were called into the office and fired without question. He said the owner of the company said that no matter what you have to say about this money dosn't matter your still fired and will be answering to the police in the morning. We went directly to the sherriff's office and checked on his options. According to the Sgt. from the Sherriff's office, because my son had information as to the missing money prior to him being brought into the owners office, he was in fact an accessorry to the crime. My son said that he was afraid that the guy who took the money would retaliate against him and was going to tell the manager in confidance so as to not get his A$$ kicked on the spot. No charges have been filed as of yet, its been only 3 hours. Will I have to bail him out ? He has never been in trouble, and I can't speak for the co-worker, but my kid tells me he is a less than stellar employee. I suggest writting a letter to the store owners explaining his reason for not reporting this as it happened. I ume that this will be a perminant firing due to the cirstances, Is he able to file for unemployment with allegations of theft being investigated ?