I am getting charged $37.69 in interest on a $0.02 underpayment of 2018 State Taxes

Hi, I live in Maryland and have been contacted to the ‘Comptroller of Maryland’ that I have under payed my taxes. According to their calculations I owed them $0.02 more than the check I wrote this past tax season for my 2018 taxes. They are now requesting that I pay them $37.69 in interest plus the $0.02 in unpayed taxes. (The notice specifically says that the charge is interest. There is no mention of penalties or fees.) According to Maryland tax code I can only be charged 12% of the unpayed taxes annually, or additionally be charged 25% of the unpayed taxes as a fee. Which in this case only comes out to $0.0074. Not the 1,853,450% fee they seem to be wanting to charge me.

What can I do to dispute this ridiculous charge? Should I just pay them the fee?

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