Other mistake: Always in the older episodes (and sometimes in the newer ones), when a fish in the background takes his/her second bite of a sandwich, the sandwich still looks like the first mark. It does this on every bite after the first.
The Snowball Effect / One Krabs Trash - S3-E3
Character mistake: In the beginning of "One Krabs Trash" Spongebob only has one bill in his hand, a 5 dollar bill. When he goes to his house and comes back, he says he found 68 cents. Therefore, he has 5 dollars and 68 cents. However, he has two dollar bills and a few pennies in his hand, which cannot be made into $5.68.
Help Wanted / Reef Blowers / Tea at the Treedome - S1-E2
Character mistake: In "Help Wanted", Stephen Hillenburg's name in the "Written By" section of the title card is incorrectly spelled as "Stephen Hilleburg."
Big Pink Loser / Bubble Buddy - S2-E3
Continuity mistake: The broom that Patrick throws on the ground in Big Pink Loser disappears soon after.
Scaredy Pants / I Was a Teen-age Gary - S1-E13
Continuity mistake: When Spongebob is cutting his Jack-O-Lantern, he cuts out an eye on his right, but in the shot from inside the pumpkin the eye hole is gone, then the eye reappears.
Bummer Vacation/Wigstruck - S4-E14
Deliberate mistake: When SpongeBob is playing with his Krusty Krab action figures, their faces change expressions instantly.
Picture Day/Pat No Pay/Blackjack - S5-E13
Continuity mistake: When Patrick picks up the fridge and throws it on the barrel, there is some metal on the floor. When Mr. Krabs walks into the kitchen 2 seconds later, there is no metal on the floor.
Krusty Krushers/The Card - S6-E13
Audio problem: In "The Card", when Patrick shows SpongeBob the four special talking cards, watch carefully. You hear four punches landing on Barnacle Boy, but see only three fists come in from the right side.
Revealing mistake: After SpongeBob disguises himself as Patrick's rock and right before he sneezes his uvula clips through his bottom lip.
Jellyfish Hunters / The Fry Cook Games - S2-E16
Other mistake: When Patrick takes off Spongebob's right shoe to lick, his foot appears to be his left, not his right.
Sandy's Rocket / Squeaky Boots - S1-E8
Audio problem: When SpongeBob captures Mrs. Puff, her voice and the inflation sound are out of sync.
Continuity mistake: When Patar heats the squished crab in the fire, it's in his left hand. But in the next shot when he eats it, it's in his right.
Wet Painters / Krusty Krab Training Video - S3-E9
Continuity mistake: When Mr. Krabs Gets Home, there is a light switch by the door, but in the next shot there is a sign instead.
Krab Borg / Rock-a-Bye Bivalve - S3-E8
Continuity mistake: Rock-a-Bye Bivalve: When Patrick gets home from the party after midnight SpongeBob is angry, and as Patrick walks out in the interior shot the front door is wide open on the inside of the home, but in the next exterior shot the front door is wide open on the outside of the pineapple.
Mermaid Man and Barnacle Boy IV / Doing Time - S3-E1
Continuity mistake: Mermaid Man and Barnacle Boy IV: When SpongeBob runs into the kitchen with Mermaid Man's secret utility belt, the door swings open facing away from the grill, but when Squidward demands to know what's going on in the kitchen, the door opens the opposite way.
Nasty Patty / The Idiot Box - S3-E4
Continuity mistake: Nasty Patty: After the police officer cancels his Krabby Patty order, when he tells his partner they got a call about "two ghouls burying a stiff," Krabs' office door is missing.
Nasty Patty / The Idiot Box - S3-E4
Continuity mistake: Nasty Patty: When Krabs pushes SpongeBob out of the kitchen telling him to pour on the charm for the health inspector, the door swings opens at the left side, but when SpongeBob goes back to the kitchen to order one of everything, that door opens the opposite way, then the switch happens again.
The Bully / Just One Bite - S2-E17
Continuity mistake: Just One Bite: After Squidward buries the Krabby Patty and tells SpongeBob that he hates it, when SpongeBob walks to the back door of the restaurant there's a window to the right of the door, but when Squidward makes plans to sneak a Krabby Patty that window has vanished.
The Bully / Just One Bite - S2-E17
Continuity mistake: The Bully: When Mrs. Puff enters the classroom and apologizes for being late, the door knob is at the left side of the door, but in following shots it's at the right side of the door.
Club SpongeBob / My Pretty Seahorse - S3-E12
Continuity mistake: My Pretty Seahorse: After Krabs tells SpongeBob the restaurant is not a place for a live horse, when SpongeBob walks out with the seahorse the swinging door to the Krusty Krab's kitchen opens in the opposite direction than previous shots.
Answer: I believe this is the Season 6 episode "Spongicus".