I have refactored your code. it's untested (but should run) and shows some of the principles mentioned in the other replies, including the use of a dispatch table. feel free to ask if you don't understand something.

#!/usr/local/bin/perl -w

use strict;
use DBI;
use File::Tail;

# query subs, fetch and name the parameters and call the prepared stat
+ement
sub insert_alerts
{
    my ($sth, $tstamp, $cmnd_id, $cmnd , $client_host, $client_user, $
+svr_host, $svr_host) = @_;
    
    $svr_host =~ s/\..*//g;
    $sth->execute( $tstamp, $cmnd_id, $cmnd , $client_host, $client_us
+er, $svr_host, $svr_host );
    
    return $DBI::errstr ? 0 : 1;
}

sub insert_filters
{
    my ($sth, $tstamp, $cmnd_id, $cmnd , $client_host, $client_user, $
+svr_host, $svr_host) = @_;
    
    $svr_host =~ s/\..*//g;
    $sth->execute( $tstamp, $cmnd_id, $cmnd , $client_host, $client_us
+er, $svr_host, $svr_host );

    return $DBI::errstr ? 0 : 1;
}

sub insert_sends
{
    my ($sth, $tstamp, $cmnd_id, $alert_id, $send_id, $user, $destinat
+ion, $pin, $to, $message, $state, $svr_host) = @_;
    
    $svr_host =~ s/\..*//g;
    $sth->execute( $tstamp, $cmnd_id, $alert_id, $send_id, $user, $des
+tination, $pin||$to, $message, $state, $svr_host, 'TRUE' );
    
    return $DBI::errstr ? 0 : 1;
}

sub update_sends
{
    my ($sth, $tstamp, $cmnd_id, $alert_id, $send_id, $state, $svr_hos
+t = $6) = @_;

    $svr_host =~ s/\..*//g;
    $sth->execute( $tstamp, $state, $cmnd_id, $alert_id, $send_it, $sv
+r_host );
    
    return $DBI::errstr ? 0 : 1;
}

sub insert_errors
{
    my ($sth, $tstamp, $cmnd_id, $cmnd , $client_host, $client_user, $
+svr_host, $svr_host) = @_;
    
    $svr_host =~ s/\..*//g;
    $sth->execute( $tstamp, $cmnd_id, $cmnd , $client_host, $client_us
+er, $svr_host, $svr_host );
    
    return $DBI::errstr ? 0 : 1;
}

# Create File::Tail object
my $file = File::Tail->new("/opt/app/superspy/tmp/commLogger.log");

# Create DB connection
my $dbh = DBI->connect("dbi:mysql:database=P0TA6E01;host=myhost02.fcc.
+hide.com:3306;user=xxxxxxxx;password=xxxxxxxx") || die "Couldn't conn
+ect to database: $DBI::errstr\n";

# dispatch table and prepared statenents for the logfile entries
# this whill be faster than preparing the query for each entry
my %dispatch =
(
    AlertCmd      => [ \&insert_alerts,  $dbh->prepare('INSERT INTO AL
+ERTS (TSTAMP,CMND_ID,CMND,CLIENTHOST,CLIENTUSER,SVR_HOST) VALUES (?,?
+,?,?,?,?);' ],
    SendFiltered  => [ \&insert_filters, $dbh->prepare('INSERT INTO FI
+LTERS (TSTAMP,CMND_ID,CMND,CLIENTHOST,CLIENTUSER,SVR_HOST) VALUES (?,
+?,?,?,?,?);' ],
    SendOffDuty   => [ \&insert_filters, $dbh->prepare('INSERT INTO FI
+LTERS (TSTAMP,CMND_ID,CMND,CLIENTHOST,CLIENTUSER,SVR_HOST) VALUES (?,
+?,?,?,?,?);' ],
    SendStarted   => [ \&insert_sends,   $dbh->prepare('INSERT INTO SE
+NDS (START_TIME,CMND_ID,ALERT_ID,SEND_ID,USER,DESTINATION,ADDRESS,MES
+SAGE,STATE,SVR_HOST,ACTIVE) VALUES (?,?,?,?,?,?,?,?,?,?,?)' ],
    SendCompleted => [ \&update_sends,   $dbh->prepare('UPDATE SENDS S
+ET END_TIME=?, STATE=?,ACTIVE=FALSE WHERE CMND_ID=? AND ALERT_ID=? AN
+D SEND_ID=? AND SVR_HOST=?;' ],
    SendCleared   => [ \&update_sends,   $dbh->prepare('UPDATE SENDS S
+ET END_TIME=?, STATE=?,ACTIVE=FALSE WHERE CMND_ID=? AND ALERT_ID=? AN
+D SEND_ID=? AND SVR_HOST=?;' ],
    AlertError    => [ \&insert_errors,  $dbh->prepare('INSERT INTO ER
+RORS (TSTAMP,CMND_ID,ALERT_ID,SEND_ID,DESTINATION,MESSAGE,STATE,SVR_H
+OST) VALUES (?,?,?,?,?,?,?,?)' ],
);

# read linewise
while (my $line = $file->read))
{
    chomp($line);

    # skipt reload
    next
        if $line =~ /^AlertCmd~.*~.*~-reload.*/;

    # check for interesting entries, save keyword and the rest in $1 a
+nd $2
    if ( $line =~ /^(AlertCmd|SendFiltered|SendOffDuty|SendStarted|Sen
+dCompleted|SendCleared|AlertError)~(.+)/ )
    {
        # the callback and the prepared statement from the dispatch ta
+ble that are appropriate for the entry
        my ($function, $sth) = @{ $dispatch->{$1} };
        
        # call the function and show error if something went wrong
        unless ( $function->( $sth, split /~/, $2 ) )
        {
            print "Error ($DBI::errstr) while processing this line:\n$
+line\n\n";
        }
    }
}
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