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my ($sec,$min,$hour,$mday,$mon,$year,$wday,$yday,$isdst) = localtime(t
+ime);
$date = "$mday/$mon/$year $hour:$min:$sec"; # THIS IS WRONG!!!!
...
# do something like this instead:
my @time = localtime;
my $date = sprintf("%2d/%2d/%4d %02d:%02d:%02d", $time[4] + 1, $time[3
+], $time[5] + 1900, @time[2,1,0]);

while(my ($key, $value) = each(%forward)) {
    if ($to =~ $key) {
...
        $forward_address = $value;
    }
}

if( exists $forward{$to} ){
        $local_address = $key;
        $forward_address = $value;
}

    $sql = <<EOF;
SELECT "tblForwardMail"."ForwardMailID", "tblFilterMail"."FilterMailEm
+ail"
...
# But it seems like what you want next is just:
(undef,$filter_address) = $dbh->selectrow_array($dbh,{},$local_address
+);
# make sure to pre-declare $filter_address

foreach my $email_address(@filter) {
    if (($from =~ $email_address)){
        $store = "YES";
    }
}

$store = "YES" if grep( $_ eq $from, @filter );

$store = "YES" if $from eq $filter_address;

  $store = 1;  # true
  $store = 0;  # false
...
  if( ! $store ){
    ...
  }

#Declare variables to be used including command line variables if need
+ed
my ($stored_email, $log, $to, $from, $forward_address, $store, $body, 
+$sql, $sth, $date, $local_address);