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 Mississippi, burglary is defined under Mississippi Code Section 97-17-23. The law considers burglary to be the breaking and entering of a dwelling or inner door of a dwelling with the intent to commit a crime, particularly theft or any felony. Mississippi distinguishes between burglary of a dwelling, which is a residence or habitation, and burglary of other types of buildings or structures. Burglary of a dwelling is considered a more serious offense and is classified as a felony, carrying a potential sentence of up to 25 years in prison. The state also recognizes the offense of 'burglary of a building other than a dwelling,' which may include commercial buildings or other structures not designed for habitation, and this carries a lesser penalty. Additionally, the law in Mississippi does not require actual breaking; merely entering without consent with the intent to commit a crime inside can constitute burglary. The state does not specifically mention automobiles, coin-operated machines, or ATMs in its burglary statute, but unauthorized entry into these with intent to commit a crime could potentially be prosecuted under different statutes such as larceny or malicious mischief.