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 27     my $sth1 = $dbh->prepare ( $q1 );
 28     my $sth2 = $dbh->prepare ( $q2 );
...
 33       die ( "FATAL: Unable to execute q1: " . $sth1->errstr );
 34     $sth2->execute or
 35       die ( "FATAL: Unable to execute q2: " . $sth1->errstr );

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INFO: If we got this far, we were able to create two statement handles
+.
DBD::ODBC::st execute failed: [FreeTDS][SQL Server]Invalid cursor stat
+e (SQL-24000) at two_handles.pl line 34.
FATAL: Unable to execute q2: [FreeTDS][SQL Server]Invalid cursor state
+ (SQL-24000) at two_handles.pl line 34.
Issuing rollback() due to DESTROY without explicit disconnect() of DBD
+::ODBC::db handle Driver=FreeTDS;ServerName=SqlServer;Database=FOOBAR
+ at two_handles.pl line 34.