I wouldn't decribe it as a usual comedy pretty subtle and dry and I preferred it more as a drama ,a comentary on sexual values on rightousness particulary American evangelical christian mentality.
An adult woman and an adult man consent to have a relationship and because one is a youjng man and a student it is treated as a heinous crime and the woman goes off to prison.
It is treted lightly but I think it actually does happen this way. America has some very sick elements to it and this movie alludes to it