No they are not. Athough some laws are without doubt based on moral principles, it can generally be said that (insofar as Western law is concerned) they are not the same.
Morality is what a person believes which defines what is right or wrong. Law is a set of standards which a group or community has established in order to uphold the majority belief of what is right...
Both are guidelines implemented by other people (society, parents, friends, government). The difference is whether a person is following the guidelines because of the fear for the penal system (laws)...