Single fee per transaction for how every many tickets you transfer.
If you transfer 2 tickets to one person, and 2 tickets to a different person, you would have 2 $5 transfer fees.
If it's someone you know and trust (and who trusts you), you can just reissue the tickets (they will be sent to your email) and then forward the email with attachements to whoever you want to give the tickets to. This option is free, but if it's someone who doesn't know you, they will typically feel better about the official transfer option straight from IPTAY.