ini file , create a key value pair where a key has multiple values

I am creating an ini file and realize that there are sections. Example given below. Each section contains key value pairs. If I want to assign multiple values to a key, how do I do that? Below is simple ini file I created. If I just want all of the names assigned to one variable like "P1", can I do that? I figure that
when I read the .ini file I can parse out each value if it is comma delimited, but I don't know if their is a format for such a construct of multiple values assigned to a key? For example should each value be seperated by a command and then entire string surrounded by curly braces?

ini file 1:
[Parent]

Also I don't see a section on experts exchange for ini files, so I chose .NET instead.
P1="Smith"
P2="Jones"
P3="Baker"

proposed ini file:
P1={"Smith","Jones","Baker"}