Here's a simple example that just writes directly to the output file. The regex could be better, and I'm sure someone will comment and give an alternate.

#!/usr/bin/perl

use strict;
use warnings;

open (FH, '<', 'test.txt')
    or die "Cannot open 'test.txt' for reading: $!\n";

open (OUT, '>', 'out.html')
    or die "Cannot open out.html for output: $!\n";

while (<FH>) {
  if ( /^# STANDARD/ ){
    # Grab the current line.
    my $first_line = $_;

    # Grab the line right after it.
    my $second_line = <FH>;
    print OUT '<p>' . $first_line;
    print OUT '<p>' . $second_line;
  }
}

close FH;
close OUT;
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