Convert csv file content to json in c#

We have csv file with one to many relationship like

accno date orderno po# Line# IPO# Desc Price height width
val1 desc1 1.00 3 5
val 2 desc2 2.00 4 4

The first line above is of headers and there can be multiple line items for single accno or we can say accno, date, orderno, po# will have single value and all other columns will have multiple values corresponding to accno and orderno.
We want to convert this type of csv format into json format and save the json in database.

Please provide code for this.