Cripes, neither of you two can read.
The agency that MAILS the fine can only mail it to the owner of the vehicle, listed as the registered owner associated with the licence plate of the vehicle receiving the citation.
The Court only requires that you declare the tags stolen, or swear it wasn't you and present any evidence to substantiate (corroborate) that claim. NOTHING about turning over someone else.
The Clerk of the Court then gives whatever information comes from the case to the agency, NOTHING requiring evidence of who was driving, only proof that you weren't.
Read the law, the whole thing.