Faith Evans, the former wife of rapper Notorious BIG, is becoming quite notorious herself ... at least according to the State of California, who just issued a GIANT sized tax lien against the R&B singer.

The State of California Tax Franchise Board filed papers recently ... claiming Evans failed to fully pay her taxes to the Golden State for the years 2008, 2009 and 2010 ... to the tune of $60,357.17.

If Evans doesn't cough up the cash soon, the state could go after any assets she owns -- like homes, cars and bank accounts.