my $sql_file = '/path/to/file.sql';
my $dbh; # DBI connection initilized elsewhere
my $query = ' ';
open (SQL, '<', $sql_file) or die "Can't open $sql_file: $!\n";
while (my $line = <SQL>) {
      chomp $line;
      $line = join(' ',split(' ',$line));
      if ((substr($line,0,2) ne '--') and (substr($line,0,3) ne 'REM')) {
         if (substr($line,- 1,1) eq ';') {
          	$query .= ' ' . substr($line,0,length($line) -1);
            $dbh->do($query) or warn "Can't execute statement in $sql_file, line $.: " . $dbh->errstr;
            $query = ' ';
          } else {
                 $query .= ' ' . $line;	
          }
      }
}
close(SQL);