Burglary is generally the unlawful entry of a building or structure to commit a felony criminal offense (crime), theft, or assault. The definition of burglary varies from state to state (and in the federal system), and some states have different degrees of severity of the burglary offense, depending on the nature of the unlawful entry (type of building or structure), the intended purpose, and the illegal action taken by the defendant once inside the building or structure. In some states, breaking into an automobile, a coin-operated machine, or an ATM (automated teller machine) with the intent to commit a theft may also constitute the crime of burglary.

A defendant generally commits the offense of burglary of a building or habitation (1) by entering a private habitation or any part of a building that was not open to the public, (2) without the consent of the owner, and (3) with the intent to commit a felony, theft, or assault.

A defendant may also commit the offense of burglary of a building or habitation by entering with consent, but remaining hidden with the intent to commit a felony, theft, or assault—or entering with consent and attempting to commit a felony, theft, or assault, or actually committing a felony, theft, or assault.

Some states make a distinction between burglary of a habitation (a place used for overnight accommodations) and burglary of a building that is not a habitation (home). Burglary of a habitation is usually treated as a more serious offense with greater penalties.

In Georgia, burglary is defined under the Official Code of Georgia Annotated (O.C.G.A.) § 16-7-1. The state distinguishes between different degrees of burglary, primarily focusing on the type of structure that is unlawfully entered. First-degree burglary involves the unauthorized entry into a dwelling, house, building, or any structure designed for use as the dwelling of another, with the intent to commit a felony or theft therein. Second-degree burglary pertains to entering or remaining within any other structure, vehicle, railroad car, watercraft, or aircraft with the same intent. Georgia law also recognizes a separate offense called 'smash and grab burglary,' which involves the entry into a retail establishment with the intent to commit a theft and causing significant damage. The penalties for burglary in Georgia vary depending on the degree of the offense, with first-degree burglary carrying more severe penalties, including longer prison sentences. Additionally, Georgia law allows for enhanced penalties for repeat offenders.