Romans 13:2

‘Therefore he who resists the power, withstands the ordinance of God, and those who withstand will receive to themselves judgment.'

The consequence of what has been said in Romans 13:1 is that to resist the secular power is to go against the ordinance of God. In consequence those who do withstand the ruling secular power will themselves receive judgment. The reference to judgment here is probably to the judgment exercised by the higher powers who will naturally deal with those who resist them. And it is to be seen as being of God. On the other hand many see this reference to judgment as signifying the final Judgment, partly on the grounds that in Romans that is what judgment in other circumstances refers to. But it should be noted that those references are in a context where the judgment of God is very much in mind. Here the focus is on judgment by the higher powers.