this is some text.
  A period (".") usually terminates a statement.
  But not if it's quoted.
  Regardless of whether or not single quotes, '.', are used.

##</code><code>##

use Regexp::Common;
use Data::Record; # doesn't exist
my $record = Data::Record->new(
  split  => qr/\./,
  unless => $RE{quoted},
);
my @data = $record->split($data);