$ perl -E '
    my $x = "#shebang\n\nstatement1\n#comment\nstatement2";
    my @lines = split /\n/, $x;

    say "All lines:";
    say for @lines;
    say "-" x 40;

    say "Your regex:";
    say for grep ! /^#*$/, @lines;
    say "-" x 40;

    say "Better regex:";
    say for grep ! /^#/, @lines;
    say "-" x 40;
'
All lines:
#shebang

statement1
#comment
statement2
----------------------------------------
Your regex:
#shebang
statement1
#comment
statement2
----------------------------------------
Better regex:

statement1
statement2
----------------------------------------