This is actually a great topic.
Copping some great sprays is part of footy, hopefully most laugh it off if it doesn't cross racial/family lines.
Some of the best ones came at me at PNU, Salisbury North, CBC and Eastern Park from memory.
As an umpire I've copped a few decent ones too, then I look over and it's some dude sitting on about 120kgs with a beer in one hand and a pie in the other, it makes it bloody easy.
I've never minded a bit of banter from the players too, it's to and fro and I've never sent anyone off from it, I'm quick witted and good with a return payout.
A personal favourite of mine came after I paid a downfield free against a bloke that I had told a few times to stop with the late shit. A voice from behind me said "You're f****** shit umpire" I turned around and looked at who I thought said it and replied with "Yeah, and your two kicks have gone straight to the opposition".
He then replied "No worries, you're not far wrong" as a few of them had a chuckle, given it was midway through the 3rd it held extra merit, we had a laugh over a beer afterwards.
Craig Taylor and Justin Cicolella had strong banter, both exceptional players and were never short with giving advice.
My favourite when I used to umpire when a player was having a whinge was to tell them to worry about getting a kick as I'd had more of it than them! That tended to get a laugh and generally shut them up for a bit.