Question: "Do Christians have to obey the laws of the land?"
Answer: Romans 13:1-7 states, "Everyone must submit himself to the governing authorities, for there is no authority except that which God has established. The authorities that exist have been established by God. Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves. For rulers hold no terror for those who do right, but for those who do wrong. Do you want to be free from fear of the one in authority? Then do what is right and he will commend you. For he is God's servant to do you good. But if you do wrong, be afraid, for he does not bear the sword for nothing. He is God's servant, an agent of wrath to bring punishment on the wrongdoer. Therefore, it is necessary to submit to the authorities, not only because of possible punishment but also because of conscience. This is also why you pay taxes, for the authorities are God's servants, who give their full time to governing. Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor."
This passage makes it abundantly clear that we are to obey the government God places over us. God created government to establish order, punish evil, and promote justice (Genesis 9:6; 1 Corinthians 14:33; Romans 12:8). We are to obey the government in everything—paying taxes, obeying rules and laws, and showing respect. If we do not, we are ultimately showing disrespect towards God, for He is the One who placed that government over us. When the apostle Paul wrote to the Romans, he was under the government of Rome during the reign of Nero, perhaps the most evil of all the Roman emperors. Paul still recognized the Roman government's rule over him. How can we do any less?
The next question is "Is there a time when we should intentionally disobey the laws of the land?" The answer to that question may be found in Acts 5:27-29, "Having brought the apostles, they made them appear before the Sanhedrin to be questioned by the high priest. 'We gave you strict orders not to teach in this Name,' he said. 'Yet you have filled Jerusalem with your teaching and are determined to make us guilty of this man's blood.' Peter and the other apostles replied: "We must obey God rather than men!'" From this, it is clear that as long as the law of the land does not contradict the law of God, we are bound to obey the law of the land. As soon as the law of the land contradicts God's command, we are to disobey the law of the land and obey God's law. However, even in that instance, we are to accept the government's authority over us. This is demonstrated by the fact that Peter and John did not protest being flogged, but instead rejoiced that they suffered for obeying God (Acts 5:40-42).