A former Birmingham Fire and Rescue battalion chief and his son have been indicted by a Jefferson County grand jury on multiple felony charges related to alleged Paycheck Protection Program loan fraud and tax violations, according to Alabama Attorney General Steve Marshall.

Sebastian Alexander Carrillo, 54, and his son, Sebastian Alexander Gideon, 27, both of Birmingham, were indicted following a joint investigation by the Attorney General’s Office and the Alabama Department of Revenue. The indictments were presented to a Jefferson County grand jury on December 9, 2025.

Carrillo is charged with one count of first-degree theft by deception for allegedly fraudulently obtaining $20,415 in Paycheck Protection Program funds. He also faces three counts of attempting to evade or defeat income tax on unreported income for the 2020, 2021 and 2022 tax years.

Gideon is charged with first-degree theft by deception for allegedly obtaining $18,123 in PPP funds under false pretenses. He also faces two counts of subscribing to a false tax return for the 2020 and 2021 tax years and one count of attempting to evade or defeat income tax for 2022.

Carrillo, a former battalion chief with Birmingham Fire and Rescue, retired from the department in 2022. At the time the indictments were served, he was employed by the Jefferson County Sheriff’s Office. Both defendants were served with their indictments Friday afternoon at the Jefferson County Jail and later posted $20,000 bonds.

First-degree theft by deception is a Class B felony in Alabama, punishable by two to 20 years in prison and fines of up to $30,000. Tax-related charges are unclassified felonies carrying potential prison sentences of up to five years and fines of up to $100,000 per count.

An indictment is an accusation. The defendants are presumed innocent unless and until proven guilty.

Sherri Blevins is a staff writer for Yellowhammer News. You may contact her at [email protected].