Tasmanian police have identified three youths in relation to the killing and mistreatment of penguins a week ago in Burnie in the state's north.

Following the release of CCTV images yesterday, police identified a number of youths who assisted them with their investigation.

Police said information given by those youths led them to a location on Burnie West Beach, where a dead penguin was found.

Following an investigation, three youths aged between 12 and 15 will be proceeded against for offences relating to cruelty to animals and the maiming and killing of a protected species.

Police said they would be subject to the provisions of the Youth Justice Act. 

BirdLife Tasmania convenor Eric Woehler earlier this week said Tasmania was a stronghold for the species as they came under increasing threat from climate change and migrated to the island. 

"Tasmania is becoming increasingly important as a refuge for little penguins in Australia, and so every colony in Tasmania bet on the mainland or on our offshore islands is critically important to protect," he said.