sm.pl: command not found

Maybe Your $PATH variable doesn't contain the default paths? echo $PATH should give something like:

[root@server ~]# echo $PATH
/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin

If it's empty, You may set the PATH variable with this command

export PATH="/usr/local/sbin:/usr/local/bin:/sbin:/bin:/usr/sbin:/usr/bin:/root/bin"

On Debian possible default full paths are:

/usr/share/sql-ledger/bin/mozilla/sm.pl - from package: sql-ledger

You may install the required package with command apt-get install {package}

Error in other languages:
sm.pl: bevel nie gevind nie
sm.pl: comandă negăsită
sm.pl: comando não encontrado
sm.pl: commande introuvable
sm.pl: command not found
sm.pl: käsku ei ole
sm.pl: không tìm thấy lệnh
sm.pl: komanda nerasta
sm.pl: Kommando nicht gefunden.
sm.pl: kommandot finns inte
sm.pl: komut yok
sm.pl: nie znaleziono polecenia
sm.pl: níor aimsíodh an t-ordú
sm.pl: no se encontró la orden
sm.pl: no s'ha trobat l'ordre
sm.pl: opdracht niet gevonden
sm.pl: parancs nem található
sm.pl: perintah tidak ditemukan
sm.pl: príkaz nenájdený
sm.pl: příkaz nenalezen
sm.pl: команда не найдена
sm.pl: командата не е открита
sm.pl: 命令找不到
sm.pl: コマンドが見つかりません