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Stevie Wonder obviously didn’t see the letters from the State of California — ’cause he’s been slapped with two separate tax liens … accusing him of owing a staggering $40 to the government (that isn’t a typo).

TMZ obtained the liens against Stevie … and hilariously, the collection costs and penalties are higher than the tax bill itself — $98 in total, almost two and a half times the tax amount.

All told, California says Stevie’s gotta pay $138 … which he probably earned in music royalties in the time it took you to read this post.

stevie lien 1

stevie lien 2

via TMZ