Fair Share?

California tax authorities revealed the state’s 500 biggest income tax delinquents Friday, and a surprising number of celebrities made the list.

Pamela Anderson, the “Baywatch” star, owes $524,241 in unpaid taxes, while Lionel Richie owes $1.1 million.

CNET co-founder Halsey Minor and his wife owe $10.5 million, and the founder of “Girls Gone Wild” Joe Francis owes $794,000.

Similarly, actor Nick Cassavetes and boxer James Toney owe $273,000 and $354,000, respectively.

The 500 delinquents owe nearly $233 million, prompting the California tax board to write: “When taxpayers do not pay their fair share, it places an unfair burden on those who do.”

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