I really would like to show you some code but there is no good code to show and the one i had i just deleted it. This is more or less the code i had before falling asleep in the chair yesterday:
for my $line (@data)
{
    if($line =~ /^\.+\$/)
    {
        $nameTmp = $line;
        push @listSection, $nameTmp, \@arrTmp;
    }
    elsif($line =~ /(.+)=(.+)|#(.*)/)
    {
        %hashTmp =
        (
        key => "$1",
        value => "$2",
        comment => "$3",
        );
        push @arrTmp, \%hashTmp;
    }
}
print "\n";
print Dumper(@listSection);