They would have to prove them stolen and Santa would be the last guess if it’s even crossed their mind at all. They would investigate find no evidence to convict and have to drop it. But let’s be real those toys will be outdated by the following Christmas.
You’re gonna have the IRS (or your country’s equivalent) breathing down your neck for the rest of your life. One slip up and you’ll have to explain away a lot of tax evasion.