Creation of single subroutine in Perl for creating/sending HTML formatted email

This subroutine will be for a email newsletter type programs. What it needs to do is: 1. Receive variables needed to create an email (HTML style with secondary ASCII text version for email clients that don't support HTML). 2. Sort through the HTML content and embed graphics into the content itself where special tags are found. 3. Assemble the email. 4. Send the email using sendmail or a Perl module. Code should be commented well and done with declared variables so it compiles under "use strict". Using CPAN modules is OK, you can also break this out to more than one subroutine if it makes sense to do that. This will only be deployed on Linux so there is no need to make it work on Windows. Attached is pseudocode that can be used as a starting point and/or to understand the project a little better.