I suspect (but can't know...depends on when you filed and paid the tax due on the NJ-1040X), that the underpayment penalty and interest is for the $7,209 that you probably paid late, and not the 24 cents itself (definition of ridiculous varies, depending on the person) . The 24cents may just be there as an add-in in case the penalty+interest+24cents adds up to a number that needs to be rounded to the next $. (NJ rounding rules for their main NJ-1040 forms say to add everything together first, and then round)
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If you did file and pay the 7,209 by the actual 2018 NJ tax due-date, then you may need to call the NJ tax folks, and see what they require of you...like pay the 24cents too, or round to an even $1, or was that a computer foul-up on their end....which has happened in the past..
____________*Answers are correct to the best of my knowledge when posted, but should not be considered to be legal or official tax advice.*
