In case of fatal accident if the commissioner serves notice to the employer based on his source (a) The employer can neglect the notice. (b) If the employer thinks liable, he shall make the deposit within sixty days of the service of notice. (c) If the employer thinks liable, he shall make the deposit within thirty days of the service of notice. (d) If the employer is not liable, he shall in his statement indicate the grounds on which he disclaims liability.