Perl is an interpreted, general-purpose programming language that can be used for both procedural and object-oriented programming, with features including cross-platform capabilities, database integration, support for HTML/XML, and built-in data types like scalars, arrays, and hashes. It has a variety of variables including scalars preceded by $, arrays preceded by @, and hashes preceded by %, as well as conditional statements like if/else, unless, and a switch statement. Perl code uses identifiers that begin with a variable type followed by letters, numbers and underscores in a case-sensitive manner.