First, I don’t think any kid under the age of ten ought to be given any computer/tab asset via the school, or at home.
If this was a accident....why paddle? This part of the story is missing and it’d make no sense if this were a total accident to discipline the kid.
Guessing on my own here - Given the cost of the fee - I bet the kid threw a keyboard on the ground as part of a temper tantrum or maybe threw a mouse at a teacher?