BIRMINGHAM, Ala. — Two Birmingham men, a father and son, have been indicted on charges of alleged Paycheck Protection Program (PPP) loan fraud and tax evasion, Alabama Attorney General Steve Marshall announced.
Sebastian Alexander Carrillo, 54, an employee of the Jefferson County Sheriff’s Office, and his son, Sebastian Alexander Gideon, 27, were served with their indictments Friday afternoon at the Jefferson County Jail. Each posted a $20,000 bond.
The charges follow a joint investigation 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 for allegedly obtaining $20,415 in PPP funds under false pretenses, along with three counts of attempting to evade or defeat income tax for tax years 2020, 2021, and 2022.
Gideon faces first-degree theft by deception for allegedly obtaining $18,123 in PPP funds under false pretenses, two counts of subscribing to a false tax return for 2020 and 2021, and one count of attempting to evade or defeat income tax for 2022.
In Alabama, first-degree theft by deception is a Class B felony, carrying two to 20 years in prison and fines up to $30,000. Attempting to evade or defeat a tax is an unclassified felony with a maximum of five years in prison and a $100,000 fine, while subscribing to a false tax return is punishable by up to three years in prison and a $100,000 fine.
Officials stated that no further information about the investigation or alleged crimes will be released at this time.
