@headers = qw(one two three);
@rows = (
  ['yes', 'no', 'maybe'],
  ['alpha', 'beta', 'and all the rest'],
);
{
    local($\, $,) = ("\n", "\t");
    print @headers;
    print @$_ foreach @rows;
}

##</code><code>##

@headers = qw(one two three);
@rows = (
  ['yes', 'no', 'maybe'],
  ['17" monitor', 'a;b', "foo\nbar"],
);
{
    local($\, $,) = ("\n", ";");
    print map {
        my $s = $_;
        $s =~ s/([\n;])|"/ $1 || '""' /ge and $s = qq["$s"];
        $s
    } @$_ foreach \@headers, @rows;
}