- Eugene H. Krabs
- SpongeBob SquarePants
- Squidward Tentacles
- Incidental 14
- Incidental 60
- Incidental 47 (named Sadie)
- Incidental 45 (named Shubie)
- Incidental 114 (named Lenny)
- Incidental 64 (name Thaddeus)
- Incidental 27 (named Gus)
- Incidental 48
- Incidental 37A
- Incidental 108
- Incidental 107
- Incidental 105
- Incidental 42
- Incidental 106
- Incidental 49
- Incidental 82
- Incidental 87
- Incidental 41
- Incidental 7 (named Suzy Fish)
- Incidental 178 (debut) (named Mr. What Zit Tooya)
- Incidental 118
- Patrick Star (cameo)
- King Neptune (mentioned)
Mr. Krabs puts SpongeBob against Squidward in a work contest, telling them there will be a prize. He shows them a brochure for a cruise vacation, which Squidward desperately wants to win. The contest is to name all the customers in the Krusty Krab. Somehow, SpongeBob knows everyone's name, and Squidward is confused by this, so he asks SpongeBob why this is so. SpongeBob then reveals he has a book with everybody's name in it. Squidward then swipes the book and says the names in the book.
He told Mr. Krabs that he has more points than SpongeBob. Mr. Krabs admits that he didn't tally the scores, so he claims that they both were neck and neck to the winner and that whoever gets the last customer's name is the winner. After a struggle of trying to remember, Squidward then pushes SpongeBob out of the way and asks the fish his name. However, the man appears to simply respond "What's it to ya?"
After three attempts to find out his name, Squidward snatches his wallet and runs. He attracts a cop, who chases him because he ran a stop sign, and more so after he realizes he stole a wallet too. Squidward then makes it on top of the roof and after a tug-of-war for the wallet, Squidward manages to get his driver's license, which reads "Mr. What Zit Tooya." He is then arrested and imprisoned for 10 years.
Mr. Krabs and SpongeBob visit Squidward in jail to give him his "prize," which is revealed to be the brochure itself, not the actual vacation. After maniacally tearing the brochure, Squidward is relieved that he gets peace and quiet for the next ten years until he sees Patrick is his cellmate. He offers to play Parcheesi with Squidward, and Squidward literally falls apart in depression.
|( ‣ ) Associated production music|
|( • ) Original music|
|( ◦ ) SpongeBob music|
• SpongeBob Theme II - Nicolas Carr, Sage Guyton, Jeremy Wakefield [Title card]
‣ The Tip Top Polka/The Cliff Polka - Chelmsford Folk Band [opening]
‣ Holiday Dream - Max Mahlmann ["A tropical getaway?!"]
‣ Comic Walk - Sidney Torch [SpongeBob knows all the customers' names]
• The Pollywog Strut - Nicolas Carr, Barry Anthony [book of customer names]
• Steel Licks 8 - Jeremy Wakefield [Squidward goes from table to table saying all the customers' names]
• Steel Licks 9 - Jeremy Wakefield [Squidward goes to Susie's table]
‣ Tympup A - Sammy Burdson, John Charles Fiddy ["You ruined my food with your sweat, you nitwit!"]
‣ Keel Row - Brian Peters [Krabs points out the mystery customer]
• Goofy Conversation - Nicolas Carr, Barry Anthony [Squidward tries to find out the mystery customer's name]
• Grass Skirt Chase - Sage Guyton, Jeremy Wakefield [Squidward steals the customer's wallet]
• Sponge Monger - Sage Guyton, Jeremy Wakefield [Customer and policeman chasing Squidward]
‣ Blood in the Gutter - Laurie Johnson ["Freeze, thief!"]
• Nude Sting - Nicolas Carr ["Mr. What Zit Tooya?"]
• Steel Licks 3 - Jeremy Wakefield [Squidward is arrested]
• Jailhouse Blues - Nicolas Carr [Squidward in jail]
• Hello Blues - Sage Guyton, Jeremy Wakefield [ending]
- This episode is available on the Bikini Bottom Adventures, Season 5 Volume 1, First 100 Episodes, 2-Movies-Edition, The Ultimate SpongeBob Box Set, SpongeBob SquarePants Vol. 7, Complete Fifth Season, From the Beginning, Pt.2, The SpongeBob SquarePants Collection, The SpongeBob SquarePants 8 Season DVD Collection, The Best of Bikini Bottom, and The Best 200 Episodes Ever DVDs.
- This episode was available on the Bikini Bottom Adventures DVD, released on June 5, 2007, a month before it aired on American television.
- There are sixteen question marks on the title card.
- Mr. Krabs reads a magazine named Maximizing Profit (Maximizing Prophet), as revealed in this episode, to get more wealthy and live a perfect life with money.
- This episode reveals the most names of the Bikini Bottomites.
- There seem to be about four people with the name "Jess."
- Irony: If all this time What Zit Tooya was his real name, then he had no reason to scream his name to Squidward brutally as if he was actually insulting him.
- Another irony: Squidward could've told another police officer or guard that the cop littered, this would've likely reduced Squidward's sentence or they would've let him go. Also, the cop would've been punished for littering.
- Mr. Krabs may have faced legal charges himself for committing fraud.
- The ending of this episode is very similar to the ending of "SpongeBob Meets the Strangler," where both episodes end with someone believing they're safe from SpongeBob while in prison until they find Patrick in the same prison cell as them.
- The quote "Finally, the moment of truth!" and the laugh that Squidward makes would later appear in the online game Reef Rumble.
- This is the first episode to use "SpongeBob Theme II" as title card music.
- This is the first episode where Squidward gets arrested. The second is "Professor Squidward."
- This is the third time Patrick goes to jail; he also goes for stealing a balloon in "Life of Crime" and supposedly being the Tattletale Strangler in "SpongeBob Meets the Strangler."
- This time, it is unknown why he is in prison.
- In the Croatian dub, this episode is called "Kako se ono zovem?," which translates to "What's my name again?"
- In his daydream, Squidward is seen playing Parcheesi, an Indian game that resembles Trouble.
- On Nicktoons airings, Dani Michaeli is credited as a writer instead of Richard Pursel.
- When Mr. Krabs talks to SpongeBob and Squidward, one of his hands is missing.
- The Chum Bucket is missing when Squidward kicks out SpongeBob across from the Krusty Krab.
- Halbert's name is mentioned even though he does not appear in this episode.
- Despite the Bikini Bottom police being against littering, the cop littered by dropping his doughnut on the sidewalk before chasing Squidward.
- When Mr. What Zit Tooya's wallet rips open, his license begins falling to the ground. When it cuts to Squidward, the license is seen falling forward into his hands above the ground.
- Despite Mr. What Zit Tooya having visible hair, his license says that he has no hair.
- The November calendar had 31 days in this episode, even though November only has 30 days.
- 10 years in prison is an unrealistic and ridiculous amount of time for someone who stole a wallet and ran a stop sign, at least in the United States.