use warnings;
use strict;
use File::Find::Rule;

my $tagLocation = '...';
my @dirExclusions = qw/ LOG cache AVCHD /;

my $rule = File::Find::Rule->new;
$rule->or(
	$rule->new->directory->name( @dirExclusions )->prune->discard,
	$rule->new->directory );
my @fileList = $rule->in($tagLocation);