The following worked for me. Assumes a working sendmail interface on a UNIX host.
use Encode;
use utf8;
sub SendEmail
{
my ($from, $to, $subject, $msg) = @_;
$from = Encode::encode('MIME-Q', $from);
$to = Encode::encode('MIME-Q', $to);
$subject = Encode::encode('MIME-Q', $subject);
open(SENDMAIL, "| /usr/sbin/sendmail -t") or die("Failed to open pipe to sendmail: $!");
binmode(SENDMAIL, ":utf8");
print SENDMAIL <<"EOF";
Content-Transfer-Encoding: 8bit
Content-type: text/plain; charset=UTF-8
Subject: $subject
From: $from
To: $to
$msg
EOF
close (SENDMAIL);
}