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  #I like commas at the beginning so that I know the line
  #is a continuation of the previous, but others like commas
...
                  , 'samplerate' => \&_Get_Samplerate
                  , 'channels' => \&_Get_Channels
                  );

   $Artist{_Get_Artist($m)}{_Get_Album{$m}}{_Get_Title{$m}}=\%TagInfo;

sub HashMPEG {
  # assign parameters useful names
...
  # no need to return anything. artist is in hash reference
  # and caller has access to hash reference
}