Bad Kids What Do You Do

What do you do with bad kids that act out when they are sleepy?  I tried to make them stay up to at least 7:00 pm before I gave them a bath, we went outside to the mail box ran around the yard and then went back inside.  They boys were acting up all day they didn't go to school so no naps at all.  I gave them a bath and tried to put them to bed but to no demise they were very hard headed and a spanking didn't do, they both like to get spankings I think because when I say or give one of them a spanking then the other one does the same exact thing so you have to spank that one also, so I assume they like spankings.  I tried the time out also it works for a while but they were really trying my patience on yesterday, I don't like to get frustrated with them so I walk away and let them have it for a while then I come back and try it again but last night was really trying on my patience.  What do you do?  How do you handle this situation?

Help please I need help!