Frustration!

I need help. Here's the story: I purchased a sports magazine for my bro-in-law last November. It never came. In April I started emailing them about the subscription. The company said they would check with the magazine publisher and get back to me. A month goes by. I email again. The company said they never received a reply to my "trouble ticket". They will try again. Another month goes by. I call my bank. I can't dispute this because it has been more than 90 days. So in June, I ask the company for a refund check. Sure, it will arrive in 30 days. A month later....nothing. They check with their refund department. No answer as to what happened. They will get a check to me in a week. Two weeks go by and when I email them this time, they ask me what subscription it was for! Aghgghghh. They promise another refund. I remind them this is the third time I have heard that. But I wait AGAIN! No refund, email again, will check on refund check, look for it in a week! I don't know what to do..... You can only do so much through email. I have tried their toll-free number where the only option is to leave a message and they will call you back! yeah, right! I know this isn't a huge refund check, but it was a gift, I have worked on this since April, I have used this company before and never had problems, and they have promised me a check! It drives me crazy when people don't honor their promises.
So....any suggestions? Is there some sort of National Better Business Bureau that I can complain to? Some secret trick to get past this customer service person who sends me the same emails every time? I have already threatened them with not renewing my own two magazines. I bet they don't even read my emails! HELP!!!!