When a transaction gets 3D Secure authentication, liability will shift in the case of fraud in the following chargeback codes:
Visa Reason codes
75: Cardholder does not recognize transaction.
83: Fraud Transaction – Card Absent Environment.
MasterCard Reason codes
4837: No cardholder authorization.
4849: Questionable merchant activity.
4863: Cardholder does not recognize – potential fraud.
This means that if a chargeback is initiated using any of the above reason codes, the liability will shift directly to the issuing side, and the merchant and processor will never held liable for, let alone find out about it.