It's the end of the year at Mrs. Puff's Boating School, and SpongeBob tries to give her a note. Then, after trying to avoid the note in any way, Mrs. Puff drives away and accidentally wrecks the Krusty Krab's doors when the note was in Mrs. Puff's eyes, while trying to escape SpongeBob and his note. To pay off the damage she caused, Mrs. Puff works as a cashier at The Krusty Krab, while Mr. Krabs gives Squidward a summer off vacation. SpongeBob teaches Mrs. Puff what to do, and disguises himself as the Duke (customer) ordering food. He asks for beans on toast and Mrs. Puff tries to write the order in a note, but SpongeBob whispers her to tell the Duke they don't serve beans on toast. Mrs. Puff gets annoyed, but then, a real customer comes to the Krusty Krab and Mrs. Puff takes the order. SpongeBob tells her that she's doing good. She tries to give the customer a Krabby Patty, but she trips on a barrel and wrecks the Krusty Krab. Mrs. Puff and SpongeBob, somehow, rolled the barrel into the ceiling and both fall down in the ground. She runs away, and rips SpongeBob's note. Mrs. Puff is arrested for this. Mrs. Puff believes that she will never see SpongeBob for many years but she is sent to the prison's Driver's Ed. class. At first, she is pleased to be in an easy class until she sees the teacher, who unfortunately, was SpongeBob. SpongeBob taped the note back together and showed her the true message. He was just trying to tell her that he was becoming a temporary boating school teacher for the summer. Mrs. Puff wants to escape, but is stopped by the police man, and she screams in terror.
This is the fifth episode in which Mrs. Puff goes to prison.
When Mrs. Puff thinks Mr. Krabs is referring to a date, neither of them remember that they fell in love in "Krusty Love." She also forgot that SpongeBob works there, but its possible that they thought to keep between themselves and as a result Mrs. Puff forgets that SpongeBob works there.
In "Driven to Tears," SpongeBob litters and is sentenced to jail for a really short time. Only this time, Mrs. Puff gets sentenced to jail for more than 6 and a half years.
This is the second time SpongeBob's perfectionist standards drive someone to quit what they are doing. The first was "Someone's in the Kitchen with Sandy," when Plankton, disguised as Sandy, fails to place the top bun in the perfect spot as he was off each time by mere millimeters. He gives up and goes for the formula instead.
In "Plankton's Army," Plankton's robot destroys the Krusty Krab's door. However, it isn't punished, unlike Mrs. Puff, who destroys the door by driving through it.
In this episode, a Krabby Patty only costed a dollar. Back in the episode "Imitation Krabs," Krabby Patties were revealed to cost only $.99 on Wednesdays. So, it is assumed that this episode took place on a Wednesday.
When SpongeBob says "This is my register. There are many like it, but this one is mine!" it is a reference to the Rifleman's Creed of the United States Marine Corps. where the first lines of The Creed are "This is my rifle. There are many like it, but this one is mine." The Creed is also used in the movie "Full Metal Jacket," which many people know of it from.
When Mrs. Puff yells at SpongeBob to tell him the order, there was no bell. However, when SpongeBob tells Mrs. Puff to ring the bell, it just appeared out of nowhere.
Mrs. Puff says that she is in jail for 2,529 days, which she claims to be almost four years. However, 2,529 days is almost seven years, not four years. In fact, it actually equals to 6.92 years.
In the beginning of the episode, Mrs. Puff drove into the Krusty Krab and destroyed the front door and her boat. Near the end of the episode, both Mrs. Puff's boat and the front door of the Krusty Krab were somehow fixed, even though she worked for absolutely no pay.
SpongeBob teaches the class at the end. It is unknown how he could do this because he does not have a boating license.