This illustration is believed to be from an artist using the pseudonyms Judie Delcourt and Gaggleman
This artist did not really spanking art (although there are some really nice spanking artworks that were made through modification of the original artworks by FunBun if I am not mistaken)
Interesting fact about the illustration above is the inspiration which was found on some photographs from the Ostra Studio.
I have attached the photos so you can see for yourself