Chris Webber -- King Size, Six-Figure Tax Lien

Chris Webber has run out of timeouts with the State of California and now they've filed a six-figure tax lien against the five-time NBA all-star ... TMZ has learned.

According to documents filed by the California Employment Development Office, CWebb owes the state for unpaid taxes from the last few months of 2008 and all of 2009. The initial amount was for $81,427.36, but with $25,874.56 in penalties and $11,629.05 in interest ... the former Sacrament King now owes $118,930.97.