Just as some think they are above the law because they can buy their way out of it, some think they are above the law because they enforce and/or make the laws. Through influence, political power, being in office, or sheer force, they believe that the law does not apply to them, or will allow them to do as they please. This is especially done by or in reference to the kinds of things that the laws are intended to protect against - corrupt policemen, politicians, gang leaders and the like.