use strict;
use XML::Twig;

$file = 'test.xml';

my $twig = XML::Twig->new(
  twig_handlers => { div => \&div_handler },
  pretty_print => 'indented'
);

$twig->parsefile($file);
$twig->flush();

sub div_handler {
  my ($twig, $div)= @_;

  if($div->{'att'}->{'class'} eq "P_FM_EPG_INTRO_FIRST") {
    $div->set_tag('paragraph');
    $div->set_att(class => "PFMEPGINTROFIRST");
    $div->set_att(style => "FM_EPG_INTRO_FIRST");
  }
}