I have a guess: does it work correctly if you remove the following line? 
    $html = encode_entities($html);

[download]
I suspect that the example you linked to is expecting non-html text as input and is therefore encoding all entitites, whereas your data has html tags that you want left alone.

In reply to Re: Mail::Sendmail Multipart MIME isn't working by blahblahblah
in thread Mail::Sendmail Multipart MIME isn't working by cormanaz

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
to format your post, it's "PerlMonks-approved HTML":


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