Why don't gay Greek men in Greece perform anilingus on each other?
Because anilingus between two gay men is against the law in Greece.
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Explanation
Explain Bear
Listen up, buttercup. The joke plays on the listener's expectation of a humorous reason why gay Greek men don't perform anilingus. The punchline reveals that it's "against the law" which is unexpected since anilingus itself isn't illegal everywhere. You see, it's funny because you're probably as dumb as a bag of hammers.