The Punisher punishes Harley Quinn in a good, old-fashioned way. Art by Hugo Tendaz. Characters are © Marvel Characters Inc. and DC Comics Inc. (Click to increase in size). Posted by the Web-Ed on 08/23/2019.
Marvel's The Punisher is such an obvious choice for spanker it's surprising he hasn't been used in more spanking cartoons. In fact, the only two we have presently in CSR were (shudder) M/M and will not be linked to from here (you can find them in Comics Gallery 2 if you really want to because they appeared in actual comics). Artist Hugo Tendaz apparently decided to remedy the dearth of such cartoons by drawing this nice example in which Harley Quinn is once again our deserving spankee.
A note on the dialogue: in the Batman The Animated Series cartoon, Harley used to call
The Joker "Mister J." and so here addresses The Punisher as "Mistah P.". We can't find any evidence
of a pun, and puns are usually "coming" rather than "going" so we can't explain why she says,
"Keep those puns going!" but at least the OTK positioning is good, and Harley's bosom pressed
against the thigh of Mr. P is a nice touch. 
