This will do what you want. I used File::LibMagic and File::Find::Rule. You'll need to download and install libmagic first.

#!/usr/bin/perl -l

BEGIN { $| = 1; }

use strict;
use warnings;
use File::Find::Rule;
use File::LibMagic ':easy';

my(@files) = shift @ARGV;
foreach my $file (@files) {
    @files = File::Find::Rule->file()
        ->name('*.*')
        ->in(@files);
        print $file . MagicFile $file;
}
[download]

Update: added $file . to print