This is a The SpongeBob Chronicles episode.
Mr. Krabs gets new spatulas for SpongeBob, but he doesn't feel like having it, because it will replace Spat, his trusty spatula. Mr. Krabs commands him to use the new spatula because he just spent a lot of money on it. SpongeBob doesn't tell Mr. Krabs and uses it anyway. Mr. Krabs finds out when Squidward sees SpongeBob with it, and Mr. Krabs is mad. He goes to SpongeBob and asks him A LOT of questions. SpongeBob pays Mr. Krabs as his punishment.