The present study analyzes the relationship between moral judgment and perceptions of crime seriousness. This analysis is done with special attention to Kohlberg’s theory of moral development. Main research findings: Significant correlations exist between perceived seriousness of offenses and consideration of such conducts as immoral, and between the levels of the perceived seriousness of offenses and the levels of the moral judgment of their moral dilemmas. In addition, attitudes toward various moral dilemmas are found to be influenced by education, ethnicity and social strata. Main conclusions: Correlation between moral reasoning and perceptions of crime seriousness is weak at best, and that mature-level socio-moral development and perceptions of crime seriousness might not necessarily protect a person from identifying with criminal acts.