The department shall send any required notices in this chapter to taxpayers by ordinary mail, addressed as shown in the records of the director. A taxpayer’s failure to receive any such notice shall not release the taxpayer from any tax, fee, interest, or any penalties, nor shall the failure extend any time limit in this chapter. It is every taxpayer’s responsibility to inform the director of a mailing address change in writing. (Ord. 6921 § 1 (Exh. A), 2023.)