Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim
This book lists the Torah mitzvos that can be observed today
Second Section – the Negative Commandments
163. It is a negative commandment “do not have a tattoo on one’s flesh”
As it states in Vayikra (Leviticus) 19:28, “do not place a tattoo on yourself.” A tattoo is making an incision on one’s flesh and filling it with ink or colors. A person who transgresses this is given lashes.
This applies in all places and at all times, for men and for women.