1. String file path should contain a \ after |DataDirectory| as in...
Provider=Microsoft.ACE.OLEDB.12.0;Data Source=|DataDirectory|\BillAndReceipt.mdb;Persist Security Info=False;
2. Also, you seem to have different extensions for local and DataDirectory, with accdb and mdb on the other one.
Maybe you want to look into your filename extension as well.
3. Finally, there are different ways to retrieve the connection string from a web.config file using c# depending on the method you store it.
There is a good article on that at
Store Connection String in Web.config - ConnectionStrings.com[
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There seems to be a ptoblem with that too in the c# code. only make sure too your c# header has
using System.Configuration;