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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How It Started And How It's Going, The Movie:
Wild Party 2: Five Very Sorry Girls
"...thirty vicious cane strokes for each delinquent young woman caught drinking on school grounds..."
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.