WASHINGTON, Dec. 8 (Xinhua) -- U.S. President Joe Biden's son Hunter Biden was indicted in California late Thursday on nine counts related to a Justice Department investigation into his taxes, which marks the second indictment against him this year.

The charges include failure to file and pay taxes, evading a tax assessment, and filing a false or fraudulent tax return, according to the indictment, filed in the U.S. District Court for the Central District of California.

New charges come in addition to federal firearms charges in Delaware alleging Hunter Biden broke a law against drug users having guns in 2018.

The indictment, the second criminal case that Special Counsel David Weiss has brought against the president's son, showed that Hunter Biden engaged in a four-year scheme to not pay at least 1.4 million U.S. dollars in federal taxes between 2016 and 2019.

The legal filings submitted in California, the individual's place of residence, delineate expenditures that encompass a spectrum from narcotics and adult entertainment to opulent accommodations and rare automobiles.

In 2018 alone, the indictment read that Hunter Biden "spent approximately 383,000 U.S. dollars in payments to women and 151,000 U.S. dollars in clothing and accessories."

"In short, everything but his taxes," the prosecutor wrote.

According to the special counsel, if convicted, Hunter Biden could face up to 17 years in prison.

Weiss first began investigating the president's son five years ago as the U.S. attorney for Delaware, appointed by former U.S. President Donald Trump.

In September, Hunter Biden was indicted on separate gun-related charges.

Less than a year ahead of the 2024 presidential election, the U.S. president will be fighting a Republican impeachment bid while his son, the first child of a sitting president to be criminally indicted, struggles to avoid prison in two criminal cases.

As of now, no substantiated evidence has surfaced to demonstrate that Joe Biden, in his current or past official capacities, engaged in the misuse of his position or accepted illicit payments. However, ethical concerns have been raised regarding the international business dealings of the Biden family.

The protracted and distinct criminal inquiry into Hunter Biden was anticipated to conclude through a negotiated plea agreement, under which he would have received a two-year probationary period after admitting culpability for misdemeanor tax violations. Additionally, he could have averted prosecution for the firearm-related charge provided he maintained a record free of legal entanglements.

The White House declined to comment on Thursday's indictment, referring questions to the Justice Department or Hunter Biden's personal representative.