How to punish 4yo who just laughs at you??

When my 4yo acts out and misbehaves to the point where I have to remove him from the situation, he sometimes just doesn’t get it. I’ll remove him, take him to another room, close the door, not yell but be serious and stern and explain what’s wrong. There’s times though where he just laughs and thinks it’s all a joke and doesn’t care. It drives me up the fucking wall and clueless of what to do to make him take it seriously. At this point this where my father would smack me but I’m trying not to be that. If we’re at home, I’d lock him in his room until he calms down and ready to say sorry. But cant always do that. Anyone have any tips for this sort of situation?