Artist's intention: girl (see: pink baseball cap and cuffs) trying very hard to be boyish (see: teddy instead of doll, baseball, etc) because [sign]

What people (and I, at first look) see: priest=pedo joke but execution is so uninspired/crude that it's just hilariously bad

Pretty sure you're correct- but it's quite subtle so it's easy to miss those details, thereby changing the whole meaning of the piece lmao