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   my $code = qq(
      [head]
...
      $str =~ s#\[(.*?)\](.*?)(\[.*?\]|\n)#<div class="$1">$2</div>#ig
+;
      print $str;
   }

$str =~ s#\[(.*?)\](.*?)(?=\[.*?\]|\n)#<div class="$1">$2</div>#ig;