The boy has been trying to escape from his class and has been isolated by the school teacher. She returns to the class to find him trying to escape out the window. She grabs him, pulls down his trousers and underpants, over the lap and spanks his bare bottom.
After running down the stairs, he is caught by a woman who pulls off his towel and spanks him on his bare butt. Brief frontal nudity is seen when he falls down.