Wish on a scroll: Who suffers the consequences?

If I create a scroll with the Wish spell and an other person uses it to do anything that would trigger the penalty (anything that is not replicating an 8th or lower level spell causes necrotic damage later and has a 33% chance of not being able to cast the spell ever again) who suffers the penalty? Wouldn’t the scroll-user technically not be the one casting the spell, given that it was stored in a scroll?