Jellyfishing / Plankton! - S1-E3
Continuity mistake: In Plankton, when SpongeBob steps on Plankton, he steps on him with his left foot, except he pulls Plankton off of his right foot.
The Snowball Effect / One Krabs Trash - S3-E3
Continuity mistake: On "One Krab's Trash", when Mr. Krabs draws a ghost on a sheet of paper, it shows before it goes into Spongebob's rooms that there's only writing on one side (i.e. the ghost) and when it goes into his room, a shopping list is on the back.
Selling Out/Funny Pants - S4-E5
Continuity mistake: In "Selling Out", at the end, all the customers leave the Krusty Krab. But when the Krusty Krab floods, the place is packed with customers.
Bubblestand / Ripped Pants - S1-E1
Continuity mistake: When Spongebob first shows the Patrick the technique for bubble-blowing, there are two red corals in the background - one on his right and one on his left. Later, when he shows Squidward the technique the red coral on the left side of the screen disappears.
Grandma's Kisses / Squidville - S2-E9
Continuity mistake: When Squidward parks his bike next to the store, he goes inside, and when he goes outside, his bike is gone.
No Weenies Allowed / Squilliam Returns - S3-E6
Continuity mistake: In "No Weenies Allowed", the gatekeeper in front of the sailor club has a tattoo on his front with a heart and MOM on it. Sandy rips it out and places it back upside down. It now shows an upside down heart with WOW. In the next cuts between this and when Spongebob gets sent to the Weenie place, the tattoo suddenly has the heart downside up reading WOW, or upside down reading MOM. This is never possible because MOM was supposed to be with the downside up heart, not the upside down heart.
Skill Crane/Good Neighbors - S4-E4
Continuity mistake: During "Good Neighbors" SpongeBob is in Squidward's house talking to him while he is in a pink nightgown. Squidward throws SpongeBob out of his house while he is in his regular brown shirt. When he is back in his house, he is in his pink nightgown again.
Enemy In-Law/Mermaidman and Barnacleboy VI: The Motion Picture - S4-E7
Continuity mistake: Patrick turned out to have put the lens cap on the camera before they started to film. But when the first scene was being filmed, there was no sign of the lens cap on the camera. There was also no sign of the lens cap on the camera when the Pearl "Boatmobile" fell off the cliff.
Continuity mistake: When Mr. Krabs' ancestor eats SpongeBuck's chilli he takes a spoonful and spits it out. In the next shot of SpongeBuck, chilli is all over is face, but he didn't spit out that much chilli to have his entire face covered.
Pressure / The Smoking Peanut - S2-E12
Continuity mistake: After SpongeBob confesses he threw the peanut at the oyster, a zoo keeper says, "wait, here is the real criminal", and he drags out Mr.Krabs. If you look at his pockets you can see food, candy, and other junk. Yet when the zoo keeper accidentally rips Mr.Krabs clothes off the pockets are completely empty.
The Chaperone / Employee of the Month - S1-E12
Continuity mistake: When Spongebob is talking about Annoy Squidward Day, you see a calendar with 28 days, indicating that it's February, but the empty picture on the wall says January.
Mermaid Man and Barnacle Boy III / Squirrel Jokes - S2-E4
Continuity mistake: In "Squirrel Jokes", on Spongebob's second act when Sandy laughs about the bronze fish, she is between 2 people. When you see her again she isn't between anybody.
Jellyfishing / Plankton! - S1-E3
Continuity mistake: In Jellyfishing, when SpongeBob and Patrick first take their nets to jellyfishing, they only take their own nets. But when they go to Squidward's house, they have another net, just for him.
The Graveyard Shift / Krusty Love - S3-E13
Continuity mistake: In "The Graveyard shift", Squidward begins to count the signals that means the ghost will appear. "First the lights, then the phone.", and a green slime appears in the wall. Squidward says "Oh, wait, they always do that, but what was the third thing?", and the bus appears at the front of the Krusty Krab. SpongeBob says, "I didn't know the bus comes here at this hour", and look at the wall: the green slime has disappeared.
Bubblestand / Ripped Pants - S1-E1
Continuity mistake: In the scene where Squidward complains to Spongebob about the construction noise from his stand, Squidward's porthole in the background is black, but from the interior there is a light on (Note: this also happens in every other shot of his house.
Bubblestand / Ripped Pants - S1-E1
Continuity mistake: SpongeBob takes off his ripped pants, and throws them on the ground. His shirt sleeves are perfectly intact. Next, Sandy and Larry are shown playing volleyball. When SpongeBob is shown again, his pants are still gone, and so are his shirt sleeves.
Survival of the Idiots / Dumped - S2-E8
Continuity mistake: In the episode "Survival of the Idiots," when Sandy wakes up in Spring and goes outside, the first time we see Patrick and SpongBob standing side by side, SpongeBob is to our left, but later when SpongBob is trying to make up an excuse, they've swapped places.
Hooky / Mermaid Man and Barnacle Boy II - S1-E20
Continuity mistake: When Spongebob takes his outer suit/pants off and finds out that the hook is stuck through his underpants, Mr. Krabs places a Help Wanted sign up on the front door of the Krusty Krab. When Spongebob crashes onto the doors naked, the sign disappears.
Jellyfishing / Plankton! - S1-E3
Continuity mistake: In 'Plankton', when Spongebob is being controlled by Plankton and he bounces into the wall in the Chum Bucket, he is tumbling in a way so that when he is standing, he is facing away from the ingredient identifier. When the shot changes, Spongebob is now facing the identifier while standing.
Your Shoe's Untied / Squid's Day Off - S2-E2
Continuity mistake: In "Squid's Day Off" when Mr. Krabs is washing the money that came out of the register, Spongebob taps him on the shoulder while the faucet is still on. When Mr. Krabs drops the dime into the sink, the water turns off without anyone touching the handles.
Answer: I believe this is the Season 6 episode "Spongicus".