Sin of Omission?

I am coming from a Christian tradition, where there is something there called "sin of omission". The apostle James defined it as: "Whoever knows the right thing to do and fails to do it, for him it is sin."

I know about karma and vikarma, where actions, good and bad, have consequences. But is there a concept (within Hare Krishna) where failing to do something incurs sin?

In the Bhagavad-gita, 2:38, Lord Krishna says, "Fight for the sake of duty, treating alike happiness and distress, loss and gain, victory and defeat. Fulfilling your responsibility in this way, you will never incur sin." Which seems to imply that by not "fulfilling your responsibility, you will incur sin".

Or does it?