The Rev. Al Sharpton has been evicted from his Empire State Building offices for failing to pay six months of back rent totaling $40,000, The Post has learned.

A city marshal padlocked the 48th-floor offices of the community activist’s National Action Network on July 2, sources said.

A black-and-white marshal’s notice now hangs under Sharpton’s name on the front office door.

Sharpton, who has been accused of not paying rent, income tax and hotel bills in the past, said he and his staff were evacuated from the skyscraper on Sept. 11 and never returned because they feared a terrorist attack.

Instead, the group expanded its Harlem offices at 125th Street and Madison Avenue – which Sharpton uses as his headquarters.

“People didn’t want to work in the [Empire State] building,” Sharpton said.

Sharpton said his organization had turned off the phones and stopped paying the rent months ago.

“Why would we pay without using it?” he asked.

The controversial community leader said he tried to negotiate a deal to break his 10-year lease but so far hasn’t been successful.

Howard Rubenstein, a building spokesman, said Sharpton’s group signed a 10-year lease in October 1999 and was evicted for being six months behind in its rent.

Rubenstein refused to discuss the amount owed, but sources said it was $40,000.

This isn’t the first time Sharpton has been accused of not paying his bills.

In 1995, the state and city officials went after him for more than $20,000 in unpaid income tax, penalties and medical bills. The federal government later said Sharpton owed an additional $80,000 in back taxes.

In 1996, when he was a mayoral candidate, his landlord said Sharpton had owed $30,000 in rent on his headquarters since 1992.

And the swank Millennium Hotel sued him last year, claiming he ducked out on a $25,000 bill for a January 2000 conference that coincided with the anniversary of Martin Luther King’s birthday.

Sharpton also took three years to pay $65,000 to Steven Pagones, the man he falsely accused of rape in the Tawana Brawley hoax 15 years ago.

In 1998, a Poughkeepsie jury ordered Sharpton to pay the money to Pagones, an ex-prosecutor in Dutchess County. With interest, the amount rose to $87,000.

With the help of black business leaders, Sharpton paid up in June 2001.