Even Steve himself felt guilty at the end of the movie, but for a different reason. However, some viewers might be tempted to believe that he was actually guilty because he chose to enter the store as William demanded. In this sense, he is most definitely innocent. In Monster, Steve was found not guilty on all counts against him in a court of law. Throughout the film, Steve expressed his confusion, regret, and fear as a teenager whose only mistake was not reporting the possibility of crime about to be committed. Steve was luckily able to understand this and tell the truth that the jury needed to hear to judge him correctly. Depending on the context presented to the jury, they could see him as either a perpetrator or a victim of the crime. He was also being judged by the context of the crime. These facts are not mutually exclusive, and he was not being judged on facts alone. Although it is a fact that Steve had nothing to do with the crime, it's also a fact that he went into the store for William, despite not really knowing why. In a way, Steve didn't actually lie, he simply told the truth from his perspective.
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Related: The Trial Of The Chicago 7's Wildest Witness Testimony Isn't In The Movie As a teenager, he naïvely hoped that he could just ignore it. He could have run away and gone to the police when William asked him to go inside the store, but he chose not to because it was easier, and he could not predict that a crime was about to be committed. The exact truth is that he was scared, as most teenagers would be, and he had no idea what William was up to. If he had told the exact truth, it would have almost ensured that the jury would convict him.
Ultimately, Steve lied about what happened the day of the robbery because he had no other choice.