A former Jefferson County sheriff's employee and Birmingham fire chief is pursuing a plea agreement in a case accusing him of fraud tied to the Paycheck Protection Program during the pandemic. Sebastian Carrillo's attorneys are asking for a non-prison punishment, while the state wants him to serve some time within the county, and a judge is expected to set a sentencing date soon.
According to WBRC, Carrillo is accused of fraud involving Paycheck Protection Program funds distributed during the pandemic. The station reports his attorneys have confirmed he's seeking a sentence that would keep him out of prison, even as prosecutors push for some time to be served in Jefferson County.
Carrillo was indicted on one count of first-degree theft by deception for allegedly obtaining $20,415 in PPP funds under false pretenses, per WVTM 13. He also faces three counts of attempting to evade or defeat income tax on unreported income covering tax years 2020 through 2022, the station reported.
Joint Investigation Led to Grand Jury Indictment
The case stems from a joint investigation by the Alabama attorney general's office and the Alabama Department of Revenue, the same report notes. The attorney general's Special Prosecutions Division presented evidence to a Jefferson County grand jury on December 9, 2025, leading to the charges against Carrillo.
Carrillo and his son were indicted in the case, WVTM reported. Their indictments were served at the Jefferson County Jail, WVTM reported. The two each posted a $20,000 bond after being indicted, according to the article from WVTM 13.
An Alabama Attorney General's Office release described the father-and-son allegations as involving nearly $40,000 combined in PPP loans. Carrillo's son, identified as Sebastian Gideon, was separately charged with allegedly obtaining $18,123 in PPP funds under false pretenses and also faced tax-related counts, according to a report from Alabama Reflector.
Conflicting Accounts of Carrillo's Employment Status
Accounts differ on Carrillo's current standing with the sheriff's office. WBRC identified him as a former Jefferson County sheriff's employee and Birmingham fire chief, while Alabama Reflector's earlier report described him as an employee of the Jefferson County Sheriff's Office. Neither account has been reconciled in available reporting.
Under Alabama law, first-degree theft is a Class B felony carrying a sentence of two to 20 years in prison and fines of up to $30,000, Alabama Reflector reported. A Jefferson County Circuit judge has set Carrillo's case for a settlement with the state, according to 1819 News.
The case against Carrillo also arrives amid broader federal-state scrutiny of pandemic-era fraud. The Justice Department's National Fraud Enforcement Division has pointed to a series of fraud enforcement actions across the Southeast built on partnerships between federal authorities and states including Alabama, according to the U.S. Small Business Administration.
No final terms of Carrillo's plea agreement have been disclosed, and no sentencing date has been confirmed. A judge is expected to set that date soon, WBRC reported.
