Asked if Mercedes team principal Toto Wolff had apologised for the accident, Horner initially joked: "Is he going to pay the bill?"
Horner then added: "It is racing. Toto wasn't driving the car. Valtteri was driving the car. I am sure he didn't tell him to drive into the Red Bull.
"I am sure he isn't sorry about the result but I am sure he didn't tell Valtteri to do that but the consequence of it for us is brutal.
"In the cost cap environment, that needs looking at and needs looking at by the FIA."
Horner calls for cost cap adjustment
This season is the first contested under a strict $145million budget cap that impacts heavily on teams when cars are involved in accidents.
After a $1.8m rebuild on Verstappen's car following his lap-one crash in the British GP after a collision with Mercedes' Lewis Hamilton, Horner believes the FIA needs to consider the cap's application.
“Obviously, you’ve got to look at what’s within the cap," said Horner when asked how the repair bill will be funded.
"It’s spare parts and it’s the engines as well that are particularly concerning so I think we need to revisit this with the FIA because ultimately it is something that could affect all teams not just Red Bull.”
For the incident, Bottas was handed a five-place grid penalty that will be served at the Belgian GP after the summer break.
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