Adds new GS 14-72.10, creating a new offense, larceny of mail, which is when a person unlawfully either: (1) takes, or exercises unlawful control over, the mail of another person with the intent to deprive the other person of that mail or (2) transfers, or exercises unlawful control over, the mail of another person or an interest in the mail of another person with the intent to benefit the person or another person not entitled to that mail or interest in that mail. Defines mail as a letter, package, bag, or other item of value sent or delivered to another. Ranges punishment for violations from Class A1 misdemeanors for a first offense and the value of the mail is $200 or less up to Class D felonies if the offense is a third or subsequent offense or if the value of the mail exceeds $2,000.