EXCLUSIVE

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.