It's not. It's Mr. W. Wayne Schields of Wichita Falls, Texas.
http://www.snopes.com/politics/soapbox/miller.asp
This particular offering did run in the Times Records News, the only newspaper in Wichita Falls, Texas. It appeared as a Letter to the Editor on 26 February 2003, with its author identified as W. Wayne Schields of Wichita Falls. How the piece came to be attributed to Dennis Miller remains a mystery.