For Singleplayer:
Drag the file named: mp_airraces_tattoo_004.ytd into
D:\Grand Theft Auto V\update\x64\dlcpacks\mpairraces\dlc.rpf\x64\models\cdimages\mpairraces_ped_mp_overlay_txds.rpf\

For FiveM
Step 1. Drag the soatattoo folder into resources
Step 2. Goto server.cfg and find a spot to write start soatattoo
Step 3. Start the server and open FiveM