use Filesys::SmbClient;

my $smb = Filesys::SmbClient->new(
                 username   => $user,
                 password   => $pwd,
                 workgroup  => $workgroup,
                 debug      => $debug,
);

my $fd = $smb->opendir("smb://filer1/db_backups\$/rest") or die "$!\n";

##</code><code>##

print "[$host], [$share], [$dir], [$user], [$pwd], [$workgroup], [$debug]\n";

# change share name from share$ to share\$
if ( $share =~ m/^.*\$$/ ) {
   $share =~ s/\$/\\\$/g;
   print "share is [$share]\n";
}
else { print "share is $share\n"; }

my $full_path = 'smb://' . $host . '/' . $share . '/' . $dir ;

print "[$full_path]\n";

my $fd = $smb->opendir("$full_path") or die "$!\n";


##</code><code>##

[filer1], [db_backups$], [rest], [user], [password], [workgroup], [100]
share is [db_backups\$]
Full path is [smb://filer1/db_backups\$/rest]
No such file or directory