M.I.A. — I’m Taking Super Bowl Heat For Slutty Cheerleaders

M.I.A. is refusing to pay the NFL a dime for flashing her middle finger during the Super Bowl last year … because she thinks a group of crotch-flashing cheerleaders were way more offensive.

The singer posted a video today, claiming the girls — who shared the stage with M.I.A. and Madonna — were all under 16 with their “hips thrusted in the air, legs wide open, in this very sexually provocative position.”

Watch the video … M.I.A. kinda comes off like a tool, saying she was just being “punk rock” — while the girls were really outta line.

If you missed it … the NFL has been in a secret legal battle with the 38-year-old singer over the bird flip … with the league demanding she pay $1.5 million for breach of contract.

Doesn”t sound like M.I.A. plans to bow — she referred to the whole mess as a “powerful corporation d**k shaking.”