my %values = ($string =~ /(SECTION \d+)\s+(.*?)/sg);

##</code><code>##

my $string = <<STR;

SECTION 1

This is section 1

SECTION 2

This is section 2

STR

use Data::Dumper;
my %values = ($string =~ /(SECTION \d+)\s+(.*?)/sg);
print Dumper \%values;