The Whip Woman is a boss from the video game Bijin Keisatsu: Hot Cop (美人警察).
She fights you in the final stage, a burning bar, and her method of attack is whipping you. Every time she damages the heroine she lets out an evil laugh.
If you defeat her then she is arrested by the heroine, who is a policewoman. If you lose then she kidnaps the heroine, strips her naked, restrains her, and tortures her with her whip. She is much more scantily clad for her torture session, having removed her red dress.