The use of corporal punishment is one of the most controversial disciplinary practices in public education. Twenty-eight states have banned its use, but it is still practiced in 22 mostly southern states. There is mounting criticism concerning its effectiveness, and research is mixed regarding how effective it is in modifying behavior. The purpose of this study was to determine whether elementary school principals’ assessments and perceptions of corporal punishment differ substantially. School enrollment was also examined to determine whether it affected elementary school principals’ perceptions of corporal punishment. Specifically, do principals who work in larger schools have different perceptions than principals who work in smaller schools? The overall goal of the study was to investigate whether there was a significant difference in the number of office referrals of schools that employ corporal punishment and those that do not. The sample population of this study consisted of 20 elementary school principals. At the time of the study, all principals were employed by a suburban school district located in the Southern region of the U.S. The school system is nearly one-half the size of its urban counterpart. Participants completed the Corporal Punishment Scale Survey that contained questions to determine if they perceived corporal punishment as an effective means of discipline. The results of this study imply that the overall perceptions of corporal punishment for elementary school principals were favorable, even though, most principals in the study did not use corporal punishment as a school disciplinary measure.