I lean more towards Kier's position - "And when you tell the nice police officer you don't want to be arrested, what do you think he'll do?"
The simple fact is that, rules exist, there are a lot of times we don't like them, but there are ways to deal with them, and violating them and begging not to suffer the consequences really isn't one of them.
On the other hand, Matt is only fourteen, and I'm his parent. While teaching him to follow rules and respect others is one of my jobs, helping him to understand how the world works is also one of them.
I have to take a second off from this to disagree with Memory Man, simply because I'm not the type of father to be overbearing and prescriptive. I my impose rules, but there are reasons for them, and I'm willing to explain those reasons if the boys are curious (and sometimes even when they're not). With my own curfew, the reason it exists is that we almost always serve dinner within 15 minutes of the same time, so being timely really is a matter that effects the entire family. However, that's what I'm bringing to the scenario, so it does effect how I see the answer.
I think my goal in this is going to be to make Matt understand that he screwed up, and that he needs to accept the consequences. However, I don't see any reason that I can't work with Matt on this some now (especially if 'spanking' is meant in a literal otk way, rather than generically). If he'd rather have the belt or a paddling, we can work that out, and we can definitely work out what happens in the future, but I think we need to deal with the present first.