You need to create a Web User Control (.ascx file), and then load that control and pass it to CreateMailMessage
.
// Create a dummy page and use it to load a dummy control so that CreateMailMessage() will not complain
Page page = new Page();
DummyControl control = (DummyControl)page.LoadControl("~/DummyControl.ascx");
MailMessage message = mail.CreateMailMessage(reciever, RecieptReplacements, dummycontrol);
Take a look at this answer, which explains why and provides the above solution.