The grounds for setting aside a determination of liability shall be limited to the following:
A) The person against whom the determination of liability is made was not the owner or lessee of the "cited vehicle" on the date the vehicular standing, parking, or compliance regulation violation(s) notice(s) were issued.
B) The person's having paid the fine or penalty prior to the determination of liability for the violation(s) in question.
C) Excusable failure to appear at or request a new date for a hearing.