use strict;
my $str = '<a href="#" title="Sample Fee – also see B11023">G14015</a>';
my $regex = qr/(?i)<[^>]+(*SKIP)(*F)|[a-z]?\d{5}/mp;
my $subst = 'B';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html