#!/usr/bin/perl
while(<DATA>){
s/(\w*)<$/<p>$1<\/p>/g;
print $_;
}

__DATA__
9912290449 *In, a law prohibiting in United States went into effect.<
<
9912290450

##</code><code>##

<p>9912290449 *In, a law prohibiting in United States went into effect.</p>
<p></p>
9912290450