LEV758 With regard to one who tattoos his skin, [if] he made a mark [and incision in his skin] but did not tattoo it in [that is, did not fill it in with ink, or] tattooed it in [that is, made ink marks on the surface of his skin] but did not make a mark [so that the process of tattooing was not completed]--he is not liable. He is liable [only] when he marks and tattoos with ink or eye paint or anything that leaves a [permanent] mark. Rabbi Simon ben Judah says in the name of Rabbi Simon, “He is liable only when he writes the name of God, as it is written, “nor incise any marks on yourself: I am the Lord (Leviticus 19:28).” Mishnah Makkot 3:6