Graves94:
PhilK: Because being female and in possession of a bottom is quite sufficient to put you on Santa's Naughty List....Being caught by Mrs. Claus (a no nonsense lady) posting such blatantly chauvinist thoughts.
Of course, Mrs. Claus is generally depicted as a white-haired, plump, sixtyish woman who's rather grandmotherly, but it's quite possible that Santa has recently married an Amazonian 'trophy wife' who literally keeps those workshop elves 'whipped into shape' on their bare behinds--in which case, she certainly won't put up with any male chauvinist attitudes.
Other reasons for Christmas-season spankings (IMHO):
[1] Being naughty;
[2] Being nice;
[3] Being nicely naughty;
[4] Being naughtily nice;
[5] Serving as a birthday 'stand-in' for baby Jesus:
"Sure I'll fill in for him, sweetheart, after all the sacrifices he made...Did you say 2,014 swats, counting the 'one to grow on,' honey?...Of course, a birthday spanking requires its recipient to be wearing only his 'birthday suit,' I can't disagree on that...Ummmm, sure you can bring in your sisters and girlfriends to divide up the smacks, so your arm doesn't get too sore from delivering all of them yourself...Agreed, whatever favorite implements they want to bring along, darling..."
That would truly be a Merry Christmas...

--C.K.