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Thanks for your question.
Indiana law does not prohibit "reasonable corporal punishment" from being used to discipline a child. The law does not distinguish between spanking a child with its pants down or its pants up. The issue is what type of punishment is "reasonable." In my opinion, if a person were to spank a child in such a manner that it left red marks or bruises, that would be unreasonable, and it would be prohibited by law.
Also, the same law applies throughout the state of Indiana. Different counties do not have different laws.
Hope this helps.