Any notice or order required by this title to be sent to any employer may be served in the manner prescribed by law for personal service of summons and complaint in the commencement of actions in the superior courts of the state, but if the notice or order is mailed, it shall be addressed to the address of the employer as shown by the records of the department, or, if no such address is shown, to such address as the department is able to ascertain by reasonable effort. The department may send any notice or order to an employer by secure electronic means. Before using an electronic method for the first time for any notice or order under this title, the department must provide the employer the option to receive communication through a nonelectronic method. Correspondence and notices sent electronically are considered received on the date sent by the department. Failure of the employer to receive such notice or order whether served or mailed shall not release the employer from any tax or any increases or penalties thereon.
