The 38-year-old rapper is reportedly being sued for $15.1m in 'restitution' on top of the $1.5m they were demanding for breach of contract, according to the Hollywood Reporter.
She tweeted to Madonna Tuesday: 'ummm ..... can i borrow 16 million ?'
The NFL claims that the extra $15m covers 'the alleged value of public exposure she received by appearing for an approximately two minute segment during Madonna's performance,' adding, 'The figure is based on what advertisers would have paid for ads during this time.'
M.I.A's spokesperson said the claim, 'lacks any basis in law, fact, or logic.'
They added that the 'continued pursuit of this proceeding is transparently an exercise by the NFL intended solely to bully and make an example of Respondents for daring to challenge NFL.'
M.I.A previously uploaded a video of herself discussing the incident on the phone to an unnamed person, during which she accused the NFL of a 'massive display of corporation d*ck-shaking', adding that there were more offensive images on show during the Super Bowl than her flicking her middle finger.