Is it permissible to create an electronic application as a social newspaper, given the possibility of religious violations within it, and will the user bear the sins of offenders despite the imposition of strict laws?

The ruling on creating and publishing a program depends on the predominant way it is used. If its use predominantly involves forbidden acts, then it is not permissible to publish it, lest it become a key to evil and an aid to sin. However, if the users' situation is unknown, or if its use predominantly involves beneficial things, then there is no harm in creating and publishing it. Setting rules that limit its use in forbidden acts is good, but it does not change the ruling as long as you cannot control those who violate them.