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 North Carolina, burglary is defined under state law as breaking and entering into a building with the intent to commit a felony or larceny therein. North Carolina distinguishes between first-degree burglary and second-degree burglary. First-degree burglary occurs when a person breaks and enters into an occupied dwelling or sleeping apartment at night with the intent to commit a felony or larceny. This is considered a Class D felony. Second-degree burglary is similar but involves breaking and entering into an unoccupied dwelling, and it is classified as a Class G felony. Additionally, North Carolina recognizes other related offenses such as breaking or entering buildings (other than dwellings) which is a Class H felony if the intent is to commit a felony or larceny inside, and a misdemeanor if the intent is not specified. The state also has laws against the burglary of motor vehicles, which is a separate offense. The severity of the punishment for burglary in North Carolina depends on factors such as the degree of the burglary, whether the building was a habitation, and the time of the offense (day or night).