(c) Grading.--
(1) An offense under this section constitutes the
following:
(i) A misdemeanor of the third degree if the
contents of the mail has a value of less than $50.
(ii) A misdemeanor of the second degree if the
contents of the mail has a value of less than $50 and the
offense is a second offense.
(iii) A misdemeanor of the first degree if the
contents of the mail has a value of $50 or more and the
offense is a first or second offense.
(iv) A felony of the third degree if the offense is
a third or subsequent offense, regardless of the value of
the contents of the mail.
(v) A felony of the third degree if the contents of
the mail has a value of more than $1,000.
(vi) A felony of the second degree if the contents
of the mail contain a firearm.
(2) The value of the contents of mail involved in an
offense under this section during a scheme or course of
conduct, whether from the same residence or establishment or
multiple residences or establishments, may be aggregated in
determining the grade of the offense under paragraph (1).
(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
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