Either way, I have stolen the computer. It is simply not right for me to take someone else's goods or capital or labor without paying for it. Thus holding overdue bills is tantamount to stealing. I've even heard Christian organizations make a number of excuses about not paying their bills. The truth of the matter is that God hates theft, and no amount of whitewash makes it right.
Dishonest gain is another means of theft.
Let's say I go to the movies. It's more sly. It's stealing, all the same. Cheating on income taxes is a common means of dishonest gain. Fraudulent schemes are another way of making dishonest gain.