New figure calculated by treating MIA’s 2012 performance with Madonna as an advertisement rather than a show

The NFL are ramping up their legal battle against MIA, demanding an additional $15.1m (£9.1m) in restitution for her middle-finger performance at the 2012 Super Bowl. “[This] is transparently an exercise ... intended solely to bully [MIA],” her lawyers said in a statement, “and [to] make an example of [MIA] for daring to challenge [the] NFL.”

In the six months since MIA took her court battle public, the American football league’s arbitration claim has ballooned from $1.5m (£935,000) to $16.6m (£10m). This latter figure has been calculated by treating MIA’s Super Bowl cameo as if it were a TV advertisement, using market rates for her two minute 10 second performance. MIA appeared as a guest as part of Madonna’s half-time show, singing a verse on Give Me All Your Luvin’.

The $16.6m claim “lacks any basis in law, fact, or logic,” MIA’s lawyers wrote in documents obtained by the Hollywood Reporter. “NFL relies upon a fanciful notion that Maya effectively received ... $15.1m in advertising value for herself by appearing as part of a cast of dozens ... centre-screen for approximately 15 seconds.”

Above and beyond the dollar value of MIA’s performance, the dispute’s central controversy rests on the damage she did or didn’t do to the NFL’s “wholesome” image. According to court papers, the United States’ Federal Communications Commission received only 222 complaints over the Madonna/MIA half-time show – compared with over 542,000 complaints for Janet Jackson’s 2004 “wardrobe malfunction”. The singer’s representatives also claim that the NFL is not as squeaky clean as it pretends: “the actual, long-entrenched, demonstrable reputation of [the league] is for profane, bawdy, lascivious, demeaning and/or unacceptable behaviour,” they wrote. Documents cite various occasions where players and coaches cursed or flipped each other the bird, as well as “salacious” Super Bowl concerts by Michael Jackson and Prince.

While the arbitration proceedings are still ongoing, MIA attempted another possible solution on Twitter last night. In a message directed to @madonna, she wrote, “ummm ..... can i borrow 16 million ?”

She also tweeted a copy of NFL’s proposal: