The experts query wether dogs have the intellectual power to feel guilt. Molly has a very special run when she has pinched something she knows she shouldn't have. I hear that run and I go looking I think punishment is pointless, I am just narked at myself for leaving something accessible in the first place I do believe that, like a young child, sometimes they know they shouldn't do something, but are unable to prevent themselves from doing it. Wether that qualifies as guilt or not I don't know
Charlie does a "I've got something" run - but it's not guilt. It's excitement, because he knows I'll get up and he'll try to start a game with me and perhaps get a treat if what he has managed to nick is valuable enough for me to say "give". If I don't get up (because I know I cleared up so he can't have anything valuable or dangerous) he'll come back and show me what he has, wagging his tail. I think not only does Charlie not feel guilt, he has no concept of "should" and "shouldn't". He just does what is rewarding. And no, I am not going to not get up if I think he might have my new iphone or my new shoes.