A. The registered owner or lessee of a motor vehicle is not liable for toll nonpayment, toll evasion or related tolls, administrative charges and penalties if either:

1. 1. All of the following conditions are satisfied:

   1. (a) The motor vehicle involved in the toll nonpayment was stolen before the toll transaction occurred and had not been recovered before the toll transaction occurred.
   2. (b) The theft was reported to the appropriate law enforcement authority.
   3. (c) Before the due date in the notice of payment due, the registered owner or lessee delivers to the toll operator a certified copy of the police report showing that the motor vehicle had been reported to the appropriate law enforcement authority as stolen and remained stolen at the time the toll transaction occurred.

2. 2. All of the following conditions are satisfied:

   1. (a) The registered owner's or lessee's license plate was stolen and appeared on the motor vehicle involved in the toll nonpayment.
   2. (b) The theft was reported to the appropriate law enforcement authority.
   3. (c) Before the due date in the notice of payment due, the registered owner or lessee delivers to the toll operator a certified copy of the police report showing that the license plate had been reported to the appropriate law enforcement authority as stolen and remained stolen at the time the toll transaction occurred.

B. The registered owner of a motor vehicle is not liable for toll nonpayment, toll evasion or related tolls, administrative charges and penalties if all of the following conditions are satisfied:

1. 1. The registered owner of the motor vehicle involved in the toll nonpayment transferred ownership of the motor vehicle to another person before the toll transaction occurred.
2. 2. The registered owner was not the operator of the motor vehicle when the toll transaction occurred.
3. 3. Before the due date in the notice of payment due, the registered owner delivers to the toll operator a legible copy of the assignment of title or interest and warranty that is in the form prescribed by the department pursuant to section 28-2055, that is signed by the registered owner, that identifies the motor vehicle and the name and address of the transferee and that evidences the date of transfer.