Hi and welcome to Just Answer!That is not a matter of choice.
Generally - you need to file you state income tax returns based on both - state where your workplace is located and state where you are a resident.
If you work in one state, but live in another state - you need to file state income tax returns for both states and will claim a credit for taxes paid to other states on your resident state tax return - thus effectively will avoid double taxation.
None of state will forgive interest charges - at least that is very unlikely.
You may ask to abate penalties for late filing or late payments - but need to provide a reasonable cause.
Let me know if you need any help or clarification.