Should I make a complaint to my son's school over this teacher?

I say do it. As an educator myself this is absolutely not okay. This teacher seems to have bias against your son and I do not know what is happening in her personal life but she needs to stop this bias because your son is already going through enough.

So all this is happening while you sit at home typing into Y!A? If you think your son is indeed being bullied, why aren't you visiting the Principal and having a proper conversation with them about your son and his  possible depression? Or take him to a doctor and see if he really IS "depressed" first.

I'm not inclined to take your question all that seriously when it seems you haven't done any of the obvious things any reasonable parent would.

Yes fire the teacher for not responding to the bullies they are the ones blaming that for being the cause of school problems and shootings and suicide. Time to make them accountable and responsible for what happens in schools. 

I have no idea what the huge problem is with the teacher. I don't think the teacher did much (if anything) wrong. Yes, you need to help your child, but that means contacting the counselors and seeing what can be done. And then notifying the teacher that the school has decided that the student needs to come in a couple minutes late. From a teacher perspective, just imagine that a student shows up late everyday and you have no idea that anything is going on. The teacher would obviously just think the student is being late because they are lazy and disrespectful.

Solve the problem, don't make it worse by accusing the teachers of things that they haven't done or have not been provided any information on.

Why would you think a 17-year-old is telling you the whole truth about ANYTHING? When their lips move, they are lying. You are deluding yourself about your son.

You should have a conversation with the teacher first. There’s 2 sides to every story, and the truth usually lies somewhere in the middle. If your son is being called lazy, there’s probably some truth to it. He doesn’t get to be late to class every day just because some kids are mean to him. He could just wait in the hallway and walk into class when the teacher arrives. You can let the teacher know what’s going on, but I have a feeling your son isn’t the perfect angel you think he is. There’s probably some fault on both sides. 

Your son needs help. If he’s depressed, get him some mental health treatment. At least have him talk to the school counselor. You also need to teach him to stand up for himself. Reporting it to the school may just make things worse. There’s bullies in every stage of life, and once he’s out of high school, he won’t have the school to protect him. It’s better for him to learn how to handle it now. Teach him some fighting and self defense moves, and teach him how to respond to mean kids. When he’s an adult in the real world, he’s not gonna get much sympathy if he shows up late to work every day because his coworkers are mean to him. Part of being a kid is learning how to handle social situations. He won’t always have his parents or a school to come to his rescue. Babying him isn’t doing him any favors. Your son is 17. He’s almost grown. He needs to learn how to handle tough situations without breaking the rules and expecting special treatment. When a kid is consistently late to class, teachers generally don’t think to ask if something is wrong. They assume he’s like all the other kids that are late to class. You seem to have blinders on when it comes to your son. Get him some real help instead of blaming his teachers for expecting him to follow basic rules. 

He is 17 almost an adult. You should teach him to stand up for himself.

Home school him. He must be almost ready to graduate. Just let him finish at home. At 17 the school is not gonna help you much.

Your son is almost a legal adult and needs to "man up" and start taking responsibility.

If he is late to every class, that isn't a teacher's problem.  You report the teacher to the principal, she will talk to the teacher and look at his record and talk to the other teachers.  The principal may give you a bit of a reality check about your son.

Now, if you are truly a caring mother.  Instead of "confronting" the Principal.  Perhaps you should ask to speak to the principal because of some concerns you have about your son.  If you truly think he has depression perhaps they can point you to a psychologist that could evaluate him.  

Teachers are held to a higher standard than students, and that behavior is unacceptable for an adult especially in the workplace, she should be fired.

As for the students that are bullying your son they should be severely reprimanded maybe even suspended (I cannot know to what extent he is being bullied but if it's enough to cause emotional distress something should be done about it.)