There is a spanking scene in "Majokko Megu-chan"(lit. Little Meg the Witch Girl),episode 65 in anime series.
http://www.tudou.com/programs/view/VhHfvT8kCi8
In this episode,Meg moves a train in garden by her magic(11:30-),but she can not control it well so her dad is nearly run over by it...
Her mom stops this train and then she has Meg bend over her knenes and starts to spank(12:40).