wrong.
a fart is one of the funniest things ever
It's the lowest form of wit.
Of course, that means that when someone tells you that sarcasm is the lowest form of wit, you can ask them to pull your finger and you'll get a laugh, but all the same...
i don't think you can call it wit. wit implies that some thought went into it. farts are a more basic level of humour.
they are just funny, whatever. FACT.