If I amend a federal return, do I have to amend state?

[Bsch4477]

Amend only if state return is changed as a result of the amendment. 

[wabekem]

What if there is a change on state which add $3 refund but the state amended return is not filed?  Besides the federal and state now not matching (which would personally drive me nuts but doesn't concern my daughter who has the amended return), what are the audit and/or legal ramifications?  Any other considerations?