PIERRE - A New Underwood rancher and his wife must go to prison for violating terms of their probation by not paying federal taxes, a federal judge ruled Monday.

Randy and Mary Miller appear to believe they are above the law, and they have done nothing to repay the Internal Revenue Service since they were originally convicted four years ago, U.S. District Judge Charles Kornmann said during the hearing.

Randy Miller is the son of former Gov. Walter Dale Miller, who attended Monday's sentencing hearing.

The judge said he originally gave the Millers a lenient sentence, but they have failed to file income tax returns or make any effort to pay back taxes.

"It's not a good idea to repay leniency or mercy with an in-your-face attitude," Kornmann said. "I believe the defendants … believe they are above the law, and they are not."

Randy and Mary Miller pleaded guilty in 2003 to federal tax charges. He also admitted to illegally selling mortgaged wheat. He spent 16 months in prison, she was placed in home confinement for six months and they both eventually were placed on probation.

Kornmann earlier ruled the Millers had violated the terms of their release.

On Monday, the judge ordered Randy Miller to serve two years and four months in a federal prison. Kornmann also recommended that federal prison officials put him in a medical facility because he is recovering from heart surgery. Miller will be on supervised release for 20 months after his release.

The judge revoked Mary Miller's probation and ordered her to serve 13 months in prison, followed by 32 months of supervised release.

During their supervised release, the Millers must pay $2,000 a month to the IRS, the judge said.