Not certain. Normally if you owe less than $1,000 most avoid this penalty. Did you have to make estimated payments last year to AZ?
I have provided the link for the Underpayment Penalty for AZ here: https://www.azdor.gov/Portals/0/ADOR-forms/TY2016/10600/10642_inst.pdf
The table shows where a penalty might be charged.
If you still feel that you were charged the fee in error, you would need to reach out to Arizona for clarification. The contact information is right at the top of the page.
Hope this helps!
