(a) Unlawful taking.--A person is guilty of the offense of theft of mail if the person unlawfully takes, or exercises unlawful control over, mail of another person with intent to deprive the other person of mail.

(b) Unlawful transfer.--A person is guilty of the offense of theft of mail if the person unlawfully transfers, or exercises unlawful control over, mail of another person or an interest in mail of the other person with intent to benefit the person or another person not entitled to the mail or interest in the mail.

(d) Calculation of prior offenses.--For the purposes of this section, in determining whether an offense is a first, second, third or subsequent offense, the court shall include a conviction, acceptance of Accelerated Rehabilitative Disposition or other form of preliminary disposition occurring before the sentencing on the present violation for an offense under this section, an offense substantially similar to an offense under this section or under the prior laws of this Commonwealth or a similar offense under the statutes of any other state or of the United States.

(e) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:

“Mail.” A letter, package, bag, mail or item of value sent or delivered to another.