Direct To Home Appliances LLC Stole my money - Hot Tub never delivered San Francisco , California

We ordered a hot tub on March 7 2011 and were given a shipment date of 10-16 weeks plus 2 weeks for deliery. We are now into our 22nd week and no hot tub! They don't respond to emails or faxes (even when we threatened legal action). When we call we either talk to someone  who hardly speaks english and cannot answer our questions or even put us through to anyone who can tell us what is going on. We paid them $4,142. We have requested a full refund for non-performance of a contract, but surprise surprise, they have not responded. Reading the many reports of non-delivery of an appliance by this company I cannot believe they are still in business. What is the legal system in California doing? Obviously not a lot. This company is a complete scam and needs to be shut down.