Funny, I never noticed before, but that is indeed a fake. The face is taken from a classic whippingpost.com pic of a gal being tickled under the arm with a sprig of pussywillow; the face has then been mirror-imaged and put onto what was clearly just a bondage shot. The tickling hands are also clearly cut-and-pasted (look at the edges), and the proportions are wrong: the hands are much too small.
Also, the site this comes from is full of similar fakes. It's quite possible that everything there is fake, in fact.
So a fake indeed. A very GOOD fake, though. 😀