It depends who's kingdom you belong to. If you belong to the kingdom of god, then you are a citizen of heaven, and a traveller through on this earth. Therefore your code of conduct comes from the king and not from earthly rulers or regulations. The code of conduct is inscribed in your being.
Anybody that lives on this planet (this kingdom) are subject to the law of the goverment. If any of those laws, contradict the laws of the kingdom of god, a child of god has to submit to the authority (on this earth) in the sense that they humbly submit to the punishment incured for not obeying that law.
It would be immoral for a christian to engage in any activity that would contradict the law of christ, which is the law of love.
Since an atheist does not belong to the kingdom of god, their code of conduct is prescribed by the human law. If they dont obey the law, then they are in breech of the law, which can be different from one country to the next.
But a christian, has but one country, a heavenly country and so they cannot be charged and found guilty by a human tribunal. Though they are. The jurisdiction of a christian does not lie within the confounds of this planet. God is their judge and king.
The bible says that this earth is destined for destruction, and the only other kingdom to go to would be the kingdom of god. In order to gain entry, one would have to be judged by the heavenly tribunal, and judged by the heavenly law. The heavenly law is the law of christ. So christians would not have disobeyed this law while on earth, and therefore would gain entry into the kingdom. The others, would have obeyed the laws of the land, which is destroyed ultimately.
Heneni