James J. Proferes, owner of two adult movie houses in the District of Columbia, was sentenced to two years in prison and ordered to pay a $7,000 fine yesterday for failure to pay $60,800 in D.C. sales and use taxes and refusing to pay employer's withholding taxes.

Judge Fred B. Ugast of D.C. Superior Court directed that the prison term not begin until Proferes has completed a 1-to-3 year term that was imposed in U.S. District Court for failure to deposit tax money withheld from employees.

Ugast ordered Proferes, 54, jailed immediately. He ordered that the time be served in a federal prison rather than in the D.C. correctional complex at Lorton, Va.

On Jan. 10, Proferes pleaded guilty to seven counts of willful failure to pay D.C. sales and use taxes; seven counts of refusal to pay employer withholding taxes; and, as president of Galaxy Enterprises, Inc., which owns the movie theaters, to seven counts of willful failure to pay sales and use taxes.

Ugast sentenced him to serve one year for sales and use tax violations and an additional year for refusing to pay withholding taxes. He ordered him to pay a $7,000 fine in connection with Galaxy's refusal to pay the withholding taxes.