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

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

##</code><code>##

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


##</code><code>##

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