John R. Simpson (Simpson), a member of the South Dakota bar since 1958, failed to file federal income tax returns and South Dakota state sales tax returns from 1965 through 1988. He pled guilty to one count of engaging in a business without a sales tax license, SDCL 10-45-48.1(9), a Class 6 felony. He received a suspended imposition of sentence and was ordered to make restitution to the State of South Dakota with interest and penalties. This court referred the matter to the Disciplinary Board, SDCL 16-19-39, which filed a report with the court recommending Simpson’s disbarment. We suspend Simpson from the practice of law for a two year period retroactive to the date of his suspension during the investigation of this case.
Simpson has practiced law for over twenty-five years. Until this matter, there has been no indication of any impropriety, nor have any client complaints been filed against him. The record in this case contains petitions and letters supporting him from citizens and clients in the geographical area of his practice who have full knowledge of the charges against him.
In the past attorneys have been disbarred for attempting to sell mortgaged property, the commission of felonies involving fraud, fraudulent tax returns, and taking clients’ money from a trust account. There have also been cases of suspensions granted to attorneys for illegal use of controlled substances, lying under oath to grand juries, and the willful failure to file tax returns; and there have been other suspensions over the years dealing with attorneys for various acts, which have either not been felonies, or reported as felonies, nor dealt with as such.
There are two goals of disciplinary proceedings: 1) the protection of the public from further fraudulent, unethical or incompetent activities involving this attorney; and 2) the preservation of the image and integrity of the attorneys, the bar association and, the legal profession as a *922whole. The real and vital issue to be determined is whether or not the accused, from the whole evidence as submitted, is a fit and proper person to be permitted to continue in the practice of law.
The purpose of this action is not to give a punishment. Punishment for any criminal activity is handled in sentencing and should include repayment of back taxes which are due, with interest and/or penalties, whether they be for state sales tax or federal income tax.
In this case, Simpson did not file a tax return for sales tax, obtain a sales tax license, or collect or remit any sales tax from 1965, the inception of the sales tax on attorneys’ services, through 1988. These are continuing legal violations and a separate unlawful activity for each year. Initially such activities were misdemeanors, not felonies. See, SDCL 10-45-48 (Repealed by SL 1984, ch. 86 § 2). The length of time this activity has gone on is not essential to the determination of whether Simpson is a fit and proper person to continue practicing law. It may be an aggravating factor in this instance. The length of time certainly is not a credit to Simpson, to the bar association, or legal profession as a whole. However, the failure to file a sales tax return or to obtain a sales tax license did not involve a client’s funds and did not involve, in this case, misappropriation of tax funds. There is no indication that Simpson collected the tax and then used it to his own advantage. On the contrary, no tax was ever collected. Simpson will be making up the tax that should have been collected from clients, who otherwise would have paid it. It seems inconceivable that Simpson would allow this to continue, since simply obtaining a license and properly withholding at any time after his initial failure to do so, would not have placed as large a financial burden upon him. But the length of time involved continues to add to his financial discomfort and that of his family.
Protecting the citizens of this state from Simpson’s failure to report sales tax has amply been taken care of. At this time, Simpson has a sales tax license, continues to file reports and will, of course, be monitored by the Department of Revenue in the future. The amount of loss will be made up by Simpson to the public, with interest and penalty, and the public will no longer be at a loss for its funds.
As inconceivable as it was for Simpson to allow this to continue, it is just as inconceivable that the Department of Revenue for over twenty-five years has never thought to check the active members of the bar association for a sales tax license number and report. It seems to be an obvious and simple matter, that any professional person’s name, address and location can be obtained from the professional organization headquarters, and should be routinely obtained by the Department in a simple crosscheck to determine if a sales tax license exists, if reports have been received, and, if not, why.
Another question is whether the admission to the failure to file federal income tax also reflects in this matter upon the image of the bar association, the lawyers, and the profession. It does. However, the federal government is quite capable of taking care of its own activities. It has not to this time, to the knowledge of this court, sought to bring any felony charges against Simpson or to prosecute him in any criminal matter. It could do so at any time. In addition, the failure to file returns has not adversely affected Simpson’s ability to practice in a courtroom, to give advice, or to draw documents, prepare instruments and to represent his clients. Nor would it appear to affect him in the future should he continue the practice of law.
The Disciplinary Board has recommended that Simpson be disbarred. Such a recommendation is not taken lightly. An attorney, however, who used illegal drugs and lied to a grand jury was permitted, after a period of suspension, to continue practice. Such usage most likely resulted in a deficiency of the ability of that attorney to function properly and correctly, and serious doubt was cast upon his ethical ability to continue within the community of the profession. It is difficult, therefore, in this case to find it necessary to disbar Simpson. *923There was no willful fraud, by active fraudulent testimony or submission of false returns or use of tax funds in a fraudulent manner by Simpson. The activity, itself, did not in any way diminish his capacity to perform his work. The record reflects adequate, unchallenged community support from clients and the public of his abilities and continued service to the community for over more than twenty-five years. Consideration of these factors lead this court to believe that in this case the proper discipline should be a suspension, rather than disbarment. Simpson has injured the image and integrity of the legal profession, but the public is not in need of protection from him. His age, past service, reputation and support in his community weigh heavily in his favor. However, an attorney is and should be held to a higher standard than the general public and the profession is entitled to know there is a consequence when that standard is not met.
Therefore, Simpson is suspended from the practice of law for two years retroactive to the date of his suspension during this investigation in April of 1990.
HENDERSON, J., and MORGAN, Retired J., specially concur. WUEST, and SABERS, JJ., dissent. AMUNDSON, J., not having been a member of the Court at the time this action was submitted to the Court, did not participate. BOGUE, Circuit Judge, for MILLER, C.J., disqualified.