N.S.
I would say that you need to find out why he's not listening. Kids always do something for a reason.
My stepdaughter has had trouble listening and following directions. She does not have ADD or ADHD because she can listen wonderfully when she wants to. She is 9.
After lots of punishments and the behavior kept continuing we started looking to see WHY she wasn't listening. Part of it was she was more interested in being funny to her friends because she thought that would make them like her. When she would break a rule they would all laugh and she'd get lots of attention. Even the punishment in class was attention. If she got punished at home then she'd tell her friends and they would give her sympathy. All solutions to getting attention.
We solved that by talking to the teacher. Now if she misbehaves sometimes it's ignored (if its not affecting anyone else). Funny how ignoring her brings her right back in line! The teacher also started reprimanding anyone that assisted her or laughed when she broke a rule. Pretty soon the kids ignored her too, or they got mad at her. She shaped up faster with that than any punishment we gave her.
When lots of punishments and reprimands don't work it's a good idea to look into the reasons for the behavior. We also talked to her on how to be a good friend, she just didn't know how to get kids to like her so misbehaving was a solution. ALSO, Disney Channel shows kids breaking rules all the time and sneaking around and I don't like that as an example.
Good luck!