2 or More
Everyone sits in a circle and start by handing everyone small bits of paper. All players write sentences on these bits of paper, the more ridiculous and inappropriate the sentence is the better. Ones that would be difficult to read out loud while keeping a straight face.
Once everyone is done they put their bits of paper in the middle of the circle. One at a time pick the players bit a bit of paper and read it out. If the player smiles or laughs they must take a drink.