First... when you are in the top role, do what pleases you. That's the point, both for you and for your partner who is asking to be the bottom (whether this is a switch or the preferred role of a new partner.)

I agree with peach, you don't want to incapacitate your partner and abandon him or her... even for a few minutes, it only takes about a minute to asperate and suffocate. And regarding duck tape, there are specially made bondage tapes that make excellent substitutes for duck tape. Proper tools make a difference while letting you still accomplish your goals.

Though physical... the following punishment is more about frustration and concentration.

Paddle him, (a pingpong paddle is light and non-damaging.) Make him count the strokes. Hell, make him choose the number of strokes, he'll likely choose a number higher than you would have chosen. It has the advantage of not "ignoring" him. Now add in the frustration. Tell him to count the left cheek blows ordinally and the right cardinally. Blows across both cheeks increment both counts.

If he forgets to count or miscounts either side, you get to chastise him and make him begin again with the incorrect count. And of course, both sides continue until both sides achieve the desired count, even if one side is over the count.

If he isn't responding well to a punishment, you need to assert your control... remember, that's in part, the point of being the top... maintaining control, but you can do so by questioning his desire to submit to you. Is he so "weak and sniveling" that he can't bear up? Or so "disinterested" that he can't maintain the role? You have to figure out how to play his mind. How to assert that you are in charge. How to be dominant. You have to figure out which words make him feel submissive to you... and make him want to do whatever it takes to please you.

This is hard for a natural submissive... so you may have to think of yourself as a service top... doing this at his behest... and therefore train yourself to give to him, in service, the very best experience you can. Go to a dominant or top in your community and take some training. Learn ropes... learn whips and floggers... learn how to read the needs of a bottom or submissive.