Gimp lacks a free transform tool like Photoshop. You can press [shift]+[p] for the perspective tool.
Use the perspective tool on the layer containing whatever it is you want on the billboard.
See this link for more info:
http://docs.gimp.org/en/gimp-tool-perspective.htmlHere's a Gimp tutorial that utilizes the perspective tool:
http://gimp-university.blogspot.com/2008/03/perspective-and-layers.html