What is it with celebrities and tax evasion these days? Now, it seems, tax-troubled thespians Nicolas Cage and Lindsay Lohan need to slide over and make room for a Baldwin brother.

Stephen Baldwin, best known for his role as ruthless sharpshooter Michael McManus in the classic 1994 flick “The Usual Suspects,” has been arrested for failure to file personal income taxes in New York State in 2008, 2009 and 2010. According to the Rockland County Special Investigations Unit and the New York State Department of Taxation and Finance, Baldwin owes more than $350,000 including interest and penalties.

Baldwin pleaded not guilty at his arraignment, and was released on his own recognizance pending an upcoming court date.

According to Baldwin’s lawyer, Russell M. Yankwitt – who actually drove him to the police station – Baldwin had cooperated in a year-long investigation that led to the charge and arrest. He also stated that Baldwin did owe money to the government, but no crime had been committed because Baldwin did not have the intent to deceive. During his arraignment Baldwin produced a check for $100,000, which he submitted as a “good faith” down payment towards the debt he owes.

Baldwin is due back in court in February, but hopes he can continue to work with New York State in the meantime to resolve the tax issue.

“At a time when Rockland County and New York State face severe fiscal shortfalls contributing to sweeping cutbacks and closures in local government and schools,” said District Attorney Thomas P. Zugibe. “We cannot afford to allow wealthy residents to break the law by cheating on their taxes.”

On his Twitter page, Baldwin offered a brief response. “Thnx4all the prayers, Been trying2 work this out4some time! Want2correct this&of course pay what I owe! Difficult situation. God is good,” tweeted the self-professed “kookiest of the Baldwin Brothers,” who became a born-again Christian following the events of 9/11.

If convicted on the tax charge, Baldwin could face up to four years in state prison. For those that don’t know, failure to file personal income taxes is a state felony charge.

Meanwhile, while making an appearance on “Piers Morgan Tonight,” Stephen’s famous big brother weighed in. “”I don’t think he’s going to jail,” said the “30 Rock” star. “I know that he’s in a negotiated settlement…Things that were online, which were…that’s what media today does, they try to tilt it the way that they need it to be to sell copies and what have you, and sell online hits to their sites.”

“We’re talking about him being arrested and taken into custody and what have you, [but] this was all prearranged with the D.A. for him to go in and make an appearance,” Alec said of his “Celebrity Apprentice”-starring brother’s arrest and the already-classic mug shot that resulted. “They’ve got to shake him down, and they’ve got to make him walk that gauntlet because that’s their procedure, even though steps have been made to begin the process of remediating that money, and down payments have been made.”

As you may recall, in 2009 Baldwin filed chapter 11 Bankruptcy. He and his wife owed approximately $1.2 million in mortgages on their home, $1 Million in taxes and over $70,000 in credit card debt.

Yet, according to Alec, cash flow isn’t the problem. “One of the things I find interesting in my lifetime…is that when you have far less money than you need and you have far more money than you need,” he told Piers Morgan, “they’re both equal in terms of how easy it is to get into trouble with the tax man.”

“Only people who really walk down the middle in a more realistic framework financially seem to keep that right,” he added. “I have so many friends of mine who annualize their income, they make a lot of money one year, two years, three years, then they just assume it’s going to carry on for many, many years, and those people end up spending the money that they ordinarily would have to segregate into a tax account. And my brother in that sense is no different than millions of other people.”

“His problem as of today is being cleared up,” Alec explained. “But they did drag him through that mud today.”