Sell lotto ticket

What's the tax or legal burden if you sell a winning lotto ticket before you cashed it? For whatever reason, you don't want to cash it yourself. (you bought it with cash, no ones knows the winner or holder of the ticket yet).

Let's say you know the winning numbers are worth 100, 000. The person buying it knows it's a winning ticket.

Just for kicks, you sell it, receving 90% of its value (with taxes accounted for). So the person buying it, if cashing it will receive 10% more than he paid you (even after taxes)

But let's say that person decides to sell it giving up 10% of it's worth to the next person.

Or even still, it's resold again, still before being cashed.

What would all the tax liability work out to in with all the sales. Or what would it suppose to be assuming people revealed the transactions?

I'm pretty sure it's illegal to do this - the ticket is a receipt, simply showing that the bearer has made the bet that grants them the right to the prize. To sell it, even if no one's getting hurt and everyone's normally eligible (and let's face it, if you're selling it, this probably isn't the case), is fraud. Not sure, though - IANAL - it probably varies by jurisdiction. I'm almost sure, at least, that there are jurisdictions where this is true.