Hunter Biden's second criminal prosecution involves financial charges from federal authorities. The nine-count indictment alleges he planned to dodge federal taxes of $1.4m (£1.1m) between 2016-19, reported the BBC.
Failure to file and pay taxes, fraudulent tax return, and assessment evasion are the three crimes and six misdemeanours.
Hunter Biden was indicted in Delaware in September for federal firearm offences.
The 53-year-old son of President Joe Biden has pleaded not guilty in the firearms case.
On Thursday night, the White House did not address the fresh claims. It comes as House Republicans investigate Hunter Biden's business transactions in an impeachment probe of President Biden, who is running for re-election next year.
The tax lawsuit may land Hunter Biden in prison for 17 years.
Hunter Biden scandals and troubles
In 2019, US Department of Justice Special Counsel David Weiss began investigating the Yale-educated lawyer and recovering crack user.
California prosecutors say he spent his money on "drugs, escorts and girlfriends, luxury hotels and rental properties, exotic cars, clothing, and other items of a personal nature, in short, everything but his taxes" in a 56-page indictment.
Between 2016 and 2020, the president's son "individually received more than $7 million in total gross income" but "willfully failed to pay his 2016, 2017, 2018, and 2019 taxes on time, despite having access to funds to pay some or all of these taxes".
After the additional allegations, Hunter Biden's attorney, Abbe Lowell, said that "if Hunter's last name was anything other than Biden, the charges in Delaware, and now California, would not have been brought".
Hunter Biden borrowed from his attorney to pay off his taxes and penalty in 2020.
The charge sheet shows he spent $188,000 on "adult entertainment" and $683,000 on "payments - various women" between 2016-19.
Hunter Biden "continued to earn handsomely and to spend wildly in 2018", prosecutors say.
He earned "substantial" income from a firm he founded with a Chinese commercial giant, Burisma, and a Romanian businessperson, according to the indictment.
According to the accusation, his "extravagant lifestyle" expanded with his money.
The indictment states that he stayed at luxury hotels, spent $10,000 "to purchase a membership in a sex club" and claimed that $1,248 cross-country airline tickets for an exotic dancer were business expenses.
Despite having enough means to pay his unpaid taxes, prosecutors say he did not do so.
He allegedly took off personal expenses as work expenses, such as renting a Lamborghini after moving to California in April 2018 until his Porsche came from the east coast.
In August 2018, the defendant failed to claim a $1,500 Venmo payment as a personal cost.
Authorities allege the "artwork" payment was to a strip club exotic dancer who "had not sold him any artwork" (court papers).
The defendant also used his business line of credit to pay his daughter's New York City rent, $19,535, and an internet pornography website, $27,316.
In 2018, Hunter Biden claimed considerable business travel when he had none, the indictment claims.
It also refers to a love partner who sued the defendant for paternity.
In an agreement with prosecutors, Hunter Biden was set to plead guilty to misdemeanour tax charges earlier this year.
Two IRS whistleblowers testified to Congress this summer that Hunter Biden should have been prosecuted with more serious tax violations but was leniently treated as the president's son.
Accusing President Biden of influence-peddling with his son, the House Oversight Committee is investigating his impeachment.
The White House claims the entire inquiry is based on lies, but congressional Republicans have revealed bank documents that they say prove Joe Biden lied when he denied benefiting from his son's business transactions. /BGNES
