Section 27.014 - Liability of vehicle owners(1c) DEFINITION. In this section, with respect to a vehicle that is registered, or is required to be registered, by a lessee of the vehicle under ch. 341, "owner" means the lessee of the vehicle.(1m) LIABILITY. (a) If the department finds a vehicle in a vehicle admission area, as defined in s. 27.01(7) (a) 3, that does not have a valid receipt affixed to it or otherwise displayed as authorized under s. 27.01(7) (e) and the department cannot locate the operator of the vehicle, the owner of the vehicle shall be presumed liable for a violation of s. 27.01(7) (b).(b) Notwithstanding par. (a), no owner of a vehicle involved in a violation of s. 27.01(7) (b) may be convicted under this section if the person who, at the time of the violation, is operating the vehicle or who has the vehicle under his or her control has been convicted for the violation under par. (a) or s. 27.01(7) (b).(c) Service may be made by certified mail addressed to the vehicle owner's last-known address.(2) DEFENSES. The following are defenses to the imposition of liability under sub. (1m): (a) That a report that the vehicle was stolen was given to the department before the violation occurred or within a reasonable time after the violation occurred.(b) If the owner of the vehicle provides the department with the name and address of the person operating the vehicle or having the vehicle under his or her control at the time of the violation and sufficient information for the department to determine that probable cause does not exist to believe that the owner of the vehicle was operating the vehicle at the time of the violation, then the owner of the vehicle shall not be liable under sub. (1m) or s. 27.01(7) (b).(c) If the vehicle is owned by a lessor of vehicles and at the time of the violation the vehicle was in the possession of a lessee, and the lessor provides the department with the information required under s. 343.46(3), then the lessee and not the lessor shall be liable under sub. (1m) or s. 27.01(7) (b).(d) If the vehicle is owned by a dealer, as defined in s. 340.01(11) (intro.) but including the persons specified in s. 340.01(11) (a) to (d), and at the time of the violation the vehicle was being operated by or was under the control of any person on a trial run, and if the dealer provides the department with the name, address and operator's license number of the person operating the vehicle, then that person, and not the dealer, shall be liable under sub. (1m) or s. 27.01(7) (b).