Locally resonant sonic materials, due to their ability to control the propagation of low-frequency elastic waves, have become a promising option for underwater sound absorption materials. In this paper, the finite element method is used to investigate the absorption characteristics of a viscoelastic panel periodically embedded with a type of infinite-long noncoaxially cylindrical locally resonant scatterers(LRSs). The effect of the core position in the coating layer of the LRS on the low-frequency(500 Hz–3000 Hz) sound absorption property is investigated. With increasing the longitudinal core eccentricity e, there occur few changes in the absorptance at the frequencies below 1500 Hz, however, the absorptance above 1500 Hz becomes gradually better and the valid absorption(with absorptance above 0.8) frequency band(VAFB)of the viscoelastic panel becomes accordingly broader. The absorption mechanism is revealed by using the displacement field maps of the viscoelastic panel and the steel slab. The results show two typical resonance modes. One is the overall resonance mode(ORM) caused by steel backing, and the other is the core resonance mode(CRM) caused by LRS. The absorptance of the viscoelastic panel by ORM is induced mainly by the vibration of the steel slab and affected little by core position. On the contrary, with increasing the core eccentricity, the CRM shifts toward high frequency band and decouples with the ORM, leading to two separate absorption peaks and the broadened VAFB of the panel.