Paul in Romans 3 deals with the matter of judgment upon those who have the law and those who have never had the law (never heard of it) with a very interesting comment wedged between:

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Romans 2:12-16 (ASV) For as many as have sinned without law shall also perish without the law: and as many as have sinned under the law shall be judged by the law; for not the hearers of the law are just before God, but the doers of the law shall be justified: (for when Gentiles that have not the law do by nature the things of the law, these, not having the law, are the law unto themselves; in that they show the work of the law written in their hearts, their conscience bearing witness therewith, and their thoughts one with another accusing or else excusing [them]); in the day when God shall judge the secrets of men, according to my gospel, by Jesus Christ."
It makes not a wit of difference whether someone admits that God's law condemns their sinful act(s) for they are still under the law and the just judgment for transgressing it for God has written the law upon their heart, having been created in the image of God. It's like someone rejecting any idea that there is such a thing called 'gravity'. The fact is, gravity exists as it was created by the very word of God. And if the one who refuses to acknowledge gravity should walk off a cliff, they will suffer the consequences of that foolish act.

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simul iustus et peccator

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