Actually you probably could. The big problem would be making the tattoos look real enough and finding soemone who would agree to getting a fake lip tattoo.
The most important thing is that a line up can not be suggestive. You can not set it up in a way to suggest who to pick.
As a practical matter, you probably dont need a line up where the victim desribes the guy as having "eastside" tattooed on his upper lip. :scratch: