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 Arkansas, burglary is defined under Arkansas Code Annotated § 5-39-201. The statute classifies burglary as either residential burglary or commercial burglary. Residential burglary, which is considered more serious, occurs when a person unlawfully enters or remains in a residential occupiable structure with the purpose of committing any offense punishable by imprisonment. Commercial burglary applies to non-residential structures and has similar elements, requiring unlawful entry or remaining with the intent to commit a crime therein. Both types of burglary require the intent to commit a crime inside the structure, but do not require actual theft or assault to occur for the offense to be charged. The severity of the burglary charge and the penalties imposed can vary based on factors such as the type of structure involved and whether the burglary was committed during the night or involved a habitation. Arkansas law also recognizes the offense of breaking or entering, which is a separate crime that involves unlawfully entering or breaking into any building, structure, or vehicle with the intent to commit theft or a felony. The distinctions between these offenses are important for determining the appropriate charges and potential penalties in a burglary case.