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, leading Squidward to believe the vacation is the prize. They have 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 he 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 didn't tally the scores but, he claims that they both were neck and neck to the winner and that they're was one costumer who's name was a mystery and whoever gets his name wins the competition. Squidward and SpongeBob were in a sudden death to know the last customer's name. After a struggle or trying to remember, Squidward then gets SpongeBob out of the way and asks the fish his name. He responds "What's it to ya?" After three attempts to find out his name, Squidward snatched his wallet and ran. He attracted a cop who chased 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 the name reads "Mr. What Zit Too Ya." He then is arrested. In jail, he gets the prize from Mr. Krabs and it turns out the prize is just a brochure for the trip. Squidward believes he is safe from SpongeBob and Patrick, but it turns out Patrick is his cellmate. He offers to play Parcheesi with Squidward, but Squidward just falls apart (literally).
Squidward says that he has only 364 days and 9 years left in prison. Also, he makes a grammar error of the English language.
Mr. Krabs reads a magazine named Maximizing Profit (Maximizing Prophet), as revealed in this episode to get more wealthy and live the perfect life with money.
It is never explained why Patrick is in jail. However, the law could have caught up with him from Driven to Tears.
There seems to be about four people with the name Jess.
The captions are a few seconds behind the dialog during the episode. By 2013, though, this was fixed.
In this episode, November 15 is on a Sunday when a common year started on Thursday, but the Krusty Krab is closed on Sundays.
This is the third time Patrick goes to jail; he also went for stealing a balloon in Life of Crime, and supposedly being the Strangler in SpongeBob Meets the Strangler.
Squidward walked out of Mr. Krabs' office but after he's daydreaming he opened the door.
In the following episode, New Digs, Sqiudward is not in jail. Squidward could have just payed bail but Mr Krab barely pays him so it must be that What Zit Tooya must have dropped charges (which is also very unlikely due to the fact he is mean)
This episode reveals the names of the Bikini Bottomites.
In his daydream, Squidward is seen playing Parcheesi, an Indian game resembling Trouble TM by Milton Bradley.
When Squidward was running from the policeman and What Zit Tooya, he climbed up the building from the right. When Squidward was about to look into the wallet, the policeman and Tooya suddenly appeared on the left. Since the ladder was on the right, they should've appeared behind Squidward.
The Chum Bucket is missing when Squidward kicks out SpongeBob.
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.