Titled "Naughty Linda"
From the artist:

It always seemed to end like this. Every time she saw Matt, one event or another would always lead to Linda over his knee, her ass getting spanked red yet again. There was a shame in it but at the same time, a pleasure that she couldn't quite grasp. It's not like Linda was getting excited from the pain itself. When it came to this, Matt's hand was always so firm and Linda would often find herself with tears in her eyes, begging him to stop. But something would come alight in her after every session, her tail twitching as she imagined the next time, the next opportunity, the next red rump. That's why she hadn't worn any panties with her dress that day. That's why she didn't thread her tail through the tail hole in the dress. That's why she was practically swinging her bare rump in front of him, as if to beg for exactly this scenario. And that's why she was probably going to see him again, hoping for another hard spanking to put her in her place, to cry tears of pain, to just let it all out and give in.

A commission for Stormtiger