There is a difference between deliberately stealing and an honest accounting error.
Yes, but the issue is whether withholding amounts from an entity that could be construed as stealing and misappropriating counts as theft. That was my point. We see the government robbing people blind (income taxes are unconstitutional) and then spending the money on various immoral or unjust purposes. That's different than stealing it from someone. If someone came into my home trying to rob me, and I quickly hid some of my cash inside my mattress, is that theft?
That again is the separate question from whether you should risk the fines and other consequences of getting caught. If I am risking getting killed by trying to hide the money in my mattress (along the lines of the previous example), then I could be committing a sin by jeopardizing my life.