This is tagged as "shota" on Pixiv, but also as "girl" and "little girl" along with "little boy". As such, I'll tag it as both loli and shota to match the Pixiv description.
Doesn't that mean "It's impossible that this cute kid is a girl"? It still sounds intentionally ambiguous. And also, none of the tags on Danbooru are added by the artist either, so by your logic they don't matter either; in fact they matter less because it's incredibly unlikely the artists ever see the tags for their work on Danbooru unlike on Pixiv.
