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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Bondage Ass Beatings Movie:
Detention House 3: Severely Punished Delinquent Girls
"...and then the spanking starts. Brutal, totally uncompromising. You have never heard screams and shrieks as terrible as these..."
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.