It's actually pretty simple: you have to create a viscosity attribute on your particles (point attribute, float) and enable the viscosity by attribute in the solver.
You can use an attribute create SOP or a wrangle, but if you want to manipulate the viscosity or change it over time, these changes have to be done with the use of a sop solver, but even then it's not too hard.
CMIvfx has a great tutorial on variable viscosity fluids, by Mr. Tonkas. Peter Quint also has some stuff on FLIP, but I'm not sure if he covers viscosity by attribute...
Cheers