Gay sodomy
Evidence shows that sex between men is significantly underreported in surveys due to social desirability bias. [2][3] The penetrating man lying on his back is the "top" and the receiving man is the "bottom" in the cowboy position. Historically, anal sex has been popularly associated with male homosexuality.
Sodomy is a crime in some jurisdictions and is condemned as a mark of abnormality in many others. Some legal codes provide penalties as severe as life imprisonment for homosexual intercourse, even if the relations are voluntary and between legally consenting adults.