use 5.010;
use strict;
use warnings;

my %h;
my @depth;
while (<DATA>){
    chomp;
    /^(\s*)/;
    # 'cause it's 4 spaces here, not tabs
    my $level = length($1) / 4;
    s/^\s+//;
    my ($key, $val) = split /\s{2,}/, $_, 2;
    my $h = $level == 0 ? \%h : $depth[$level - 1];
    $h->{$key}{DESCRIPTION} = $val;
    $depth[$level] = $h->{$key};
}

use Data::Dumper;
print Dumper \%h;


__DATA__
Assault    Assault
    Battery    Assault and Battery
    Sexual    Sexual Assault
    Deadly    Assault with a deadly weapon
        with    Assault with a deadly weapon
        without    Assault without a deadly weapon
    Aggravated    Aggravated Assault