Jim Carrey is being painted as a bad boss who doesn't take care of the people who work at his famous NYC art studio ... this according to legal docs obtained by TMZ.
Carrey -- who launched his Church of FFC art studio back in 2011 -- was fined by the Workers' Compensation Board of the State of NY for failing to carry workers' comp insurance for all of 2012.
According to documents filed in NY state court ... the WCB hit Carrey with a bill for $72,000 ... but Carrey never forked over the dough ... so the WCB has gone to court to try to collect the cash.
A rep for Carrey tells TMZ, "This is a clerical error on their part and will be cleared up immediately."
FYI -- this ain't Carrey's first legal issue involving the art studio ... back in '11, he got into a war with city officials, who kept trying to paint over his "street art" on the front wall of his studio.
At the time, Carrey explained why he felt compelled to take on "The Man" ... check out the clip.