Wisconsin Code § 347.04

Owner responsible for improperly equipped vehicle
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Any owner of a vehicle not equipped as required by
this chapter who knowingly causes or permits such vehicle to be
operated on a highway in violation of this chapter is guilty of the
violation the same as if he or she had operated the vehicle personally. No demerit points shall be assessed or counted pursuant to s.
343.32 against the operator’s license of the owner of the vehicle
by reason of the owner’s conviction of any such violation unless
the owner was personally operating the vehicle at the time of the
violation.

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