By Speakin’ Out News Staff
BIRMINGHAM, Ala. — A former high-ranking Birmingham Fire and Rescue official and his son are facing multiple felony charges following a state investigation into alleged Paycheck Protection Program (PPP) loan fraud and tax violations, Alabama Attorney General Steve Marshall announced.
Sebastian Alexander Carrillo, 54, a Jefferson County Sheriff’s Office employee and former Birmingham Fire and Rescue Battalion Chief, and his 27-year-old son, Sebastian Alexander Gideon, were served with state indictments on Friday. Both men were booked into the Jefferson County Jail, each with bond set at $20,000, and were released a short time later, jail records show.
According to the Attorney General’s Office, the indictments stem from a joint investigation conducted by the Attorney General’s Office and the Alabama Department of Revenue. Evidence was presented to a Jefferson County grand jury by Marshall’s Special Prosecutions Division on Dec. 9, 2025.
Carrillo is charged with one count of first-degree theft by deception, accused of fraudulently obtaining $20,415 in PPP funds during the COVID-19 pandemic. He also faces three counts of attempting to evade or defeat income tax for allegedly failing to report income during tax years 2020, 2021, and 2022.
His son, Gideon, is charged with first-degree theft by deception for allegedly obtaining $18,123 in PPP funds under false pretenses. Gideon also faces two counts of subscribing to a false tax return for tax years 2020 and 2021, along with one count of attempting to evade or defeat income tax for the 2022 tax year.
Under Alabama law, first-degree theft by deception is a Class B felony, punishable by two to 20 years in prison and fines of up to $30,000. Attempting to evade or defeat a tax is an unclassified felony carrying a potential sentence of up to five years in prison and fines of up to $100,000. Subscribing to a false tax return is also an unclassified felony, punishable by up to three years in prison and a maximum fine of $100,000.
The charges come amid continued scrutiny of PPP loans issued during the COVID-19 pandemic, a federal relief program intended to support struggling businesses and protect jobs during an unprecedented public health crisis.
Both men are presumed innocent unless and until proven guilty in a court of law.