my @opts;

if ($imgline =~ /\Q$search\E/i) {
  my ($img_name,$img_desc) = split /\|/, $imgline;
                                                                                
  push @opts => qq{<option value="$img_name">$img_desc</option>};
}
                                                                                
# ... later, print out HTML select list

print "<select name=foo>\n", join( "\n" => @opts ), "\n</select>";