What is the difference between a “sin offering” and a “guilt offering”?

Leviticus 6:24-30 & 7:1-10. The difference between the sin offering and the guilt offering was in the nature of the sin. The former was for what might be called general sins; the latter was for sins that injured other people or detracted from the sacred worship. The guilt offering thus involved not only a sacrifice but also restitution plus a fine of 20 percent (6:5).

–NIV Bible Commentary