For anyone that is interested.
The punishment chair I'm thinking about is an old wooden dining room chair. Something like this one with horizontal slats in the back. The upolstery is removed and replaced by a flat piece of plywood.
A piece of coarse sandpaper is thumbtacked to the plywood seat. After the naked sub sits down, his ankles are bound to the front legs of the chair and his wrists are tied to one of the slats on the back of the chair.
The woman can pick the lowest slat to tie your wrists to, if she wants you to sit up. She can also pick one of the higher slats, to bend you more at the waist. The higher the slat, the more you bend and more strain on your shoulders. The highest slat would be the most uncomfortable.
My wife loved tying me to our punishment chair. Once, she tied my wrists to the third slat from the top and left me sitting for several hours while she did who knows what around the house. My shoulders hurt the rest of the day and my ass was red for a couple of days.