[...]
elsif($params{submit}){                                                         
  my $sendmail = '/usr/sbin/sendmail -t';
  my $sender = 'Piero <gior@imap.de>'; 
  my $empfaenger = 'Du <gior@imap>';
  my $betreff = 'Artikelliste'; 
  my $body = qq~<table><tr><td>Benutzer</td><td>$params{BENUTZER}</td></tr>
  <tr><td>Abteilung</td><td>$params{ABTEILUNG}</td></tr>
  <tr><td>Kostenstelle</td><td>$params{KST}</td></tr>
  <tr><td>Datum</td><td><$params{DATUM}</td></tr></table>
  ~;
  $body = '<table border="1"><th>Artikel</th><th>Stueck</th><th>Preis</th>';
  my @artikel = split(/;/,$params{alt});
  foreach(@artikel){  
    my ($art,$st,$eur) = split(/#/,$_); 
    $body .= '<tr><td>'.$art.'</td><td>'.$st.</td><td>'.$eur.'</td></tr>';     
  }
  $body .= '</table>';
                               
  require Mail::Mailer qw(sendmail);            
  my $mail = Mail::Mailer->new('sendmail')
    or die "Couldn't create a mail object!\n";

  my $mail_headers =  {
    'Content-Type' => 'text/html',
    To => $empfaenger,
    From => $sender,
    Subject => $betreff,
  };

  $mail->open( $mail_headers );

  $mail->print($body);

  $mail->close();
  $template->param(MESSAGE => 'E-Mail wurde abgeschickt';
}[...]