There is no contract involved with your MAC.
There is a contact involved with your phone, and spoofing the IMEI could be considered "theft of services" if it allows you to bypass a fee or charge.
This is commonly how cable theft is treated legally. So you can change the IMEI and not use the phone, hence no theft has occurred. However if you put that phone on a network where they service provider expects a fee for that particular type of device and you avoid said fee, you have now committed theft of services. Now what AT$T wants to do at that point is another story.
The service providers, well at least TV providers, like to threaten the sucker with legal action then make the sucker pay a fee to settle the account and not get the law involved. This was common with MDS in the
80s, and in the day when satellite could easily be hacked. The law doesn't care HOW you hacked the system, they just care that you DID hack the system. Thus no need to explicitly designate some procedure to be illegal.