Ready To Give A Paddling
The iconography suggests to me that it’s male butt this horny gentleman intends to paddle (and whatever). Although who knows, perhaps he’s not fussy?
Artist is Zane.
See Also:
Spanking Blog: Adult Erotic Spanking At Its Best
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Reform School Collective Punishment Movie:
Detention House 3: Delinquent Girls Spanked Amazingly Hard
"...the girls are prepared in the reformatory’s punishment room, naked, lying on their backs on special benches, bound with their legs spread above their heads, shamefully showing the two holes usually hidden..."
I could be incorrect, but I think that is a drawing of Tom of Finland. A big name in gay BDSM and Leather culture. So most likely planning for the male butt.
There is an artist signature “Zane ’86” so I don’t think it’s Tom. But inspired by? Sure. Some of the same gay art tropes are present.