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dog,cat,horse,bird
sheep,cow
fish,mouse,rat,tiger,lion

#!/usr/bin/perl -w
use strict;
...
  print "$_\n";
 }
close (MYFILE);

dog,cat,horse
sheep
fish,mouse,rat,tiger

$_ =~ s/,(?:"[^"\r\n]*"|[^,\r\n]*)$//m;

dog\cat\horse\bird
sheep\cow
fish\mouse\rat\tiger\lion

dog\cat\horse
sheep
fish\mouse\rat\tiger