Wouldn't this be a one-liner based on 
s/./sprintf('&#%03d', ord($&))/ge;

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?
Caution: Contents may have been coded under pressure.

In reply to Re: html2code.pl by Roy Johnson
in thread html2code.pl by tcf03

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
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