Financially, you owe your correct tax. If you are paying the tax late (with your amended return), you can be charged interest at 0.5% per month back to the April 15th deadline. If the IRS were to investigate and determine fraud was committed, the penalty starts at 25% of the tax owed.
Assuming you don’t want to spend thousands to get legal advice over a matter of hundreds, I would file a correct tax return and pay what you owe. Wait and see if the IRS bills you for interest or contacts you for more information.
