While at a discount store one day, Mr. Krabs spots SpongeBob picking something up, and Mr. Krabs thinks it is a perfectly good penny, but he decides it was just a penny, so he forces himself to forget about it. But on the way home from town, every time he sees something circular, he keeps having visions of pennies, and becomes obsessed. The next day he asks SpongeBob if he found anything, only for SpongeBob to reply that he found a brand new day, not a penny. Time and time again he tries to crack SpongeBob to give him the penny, until finally he builds a theater behind the Krusty Krab, and he makes admission a penny, so he will get SpongeBob's penny, but he does not have one, so in frustration he destroys the theater. Mr. Krabs decides he will have a show at the Krusty Krab, to show how he does not have a penny, but SpongeBob still does not have one, so Mr. Krabs breaks. Later, he breaks into SpongeBob's house with a metal detector to find the penny, and when SpongeBob comes in, he shows him it was not a penny, but a chewed up piece of gum, for his gum collection, Mr. Krabs leaves and SpongeBob discovers that it is a five hundred dollar bill, meanwhile Mr. Krabs is still digging for the penny, all over Bikini Bottom.
Mr. Krabs opens a theatre right behind the Krusty Krab and a single movie inside.
This is the third out of the five times Mr. Krabs goes crazy just to get one penny. The first was in "Culture Shock" when he smells a penny in a tablet and he took off like a rocket destroying the table. The second was in "Born Again Krabs" where he almost tore a customer's arm off for one. The third was in "Imitation Krabs" where he chased a penny down the street leaving the Krusty Krab nearly unguarded. And the fifth time was in "Face Freeze!" where he tossed away a customer and messed up someone's Krabby Patty while looking for a penny.
The $500 dollar bill shown at the end of this episode is no longer in circulation in real life, as it stopped circulating in 1934. The highest bill currently in circulation is $100.
When SpongeBob grabbed the gum / ticket, it could not be seen what was in reality. Though, some people noticed it was bronze color (the color of pennies) but grabbed what was green.
When Mr. Krabs was looking at SpongeBob picking up a "penny", he was out of the line, though when he is told by the cashier that he is holding the line, he is right back in line.
The clerk already scanned a few items inside Mr. Krabs' grocery basket. After she asked for the price check on one item, the other items are inside Mr. Krabs' grocery basket again.
In real life, the dollar bill Gary spat on wouldn't have gotten bigger. It would have been ruined.