#! perl
use strict;
use warnings;

local $/ = '';    # Paragraph mode

my $sentence_count  = 0;
my $paragraph_count = 0;
my @paragraphs;

while (my $paragraph = <DATA>)
{
    my @sentences;

    while ($paragraph =~ m{\s*(.+?(?:\.|\?|!|$))}g)
    {
        push @sentences, "<s>$1</s>";
        ++$sentence_count;
    }

    push @paragraphs, "<p>\n\t" . join("\n\t", @sentences) . "\n</p>\n";
    ++$paragraph_count;
}

print "\nTotal sentences:  $sentence_count\n";
print   "Total paragraphs: $paragraph_count\n";

print for @paragraphs;

__DATA__
The quick brown fox jumped over the unfortunate dog. What a shame!

She sells seashells by the sea shore. Peter Piper picked a peck of pickled peppers. Didn't he? Yes, he did.

This sentence has no termination