A crime wave hits the underwater town of Bikini Bottom, and SpongeBob SquarePants is right in the middle of it! As if "borrowing" balloons with his best friend Patrick and trying to cover up accidentally killing the health inspector at the Krusty Krab wasn’t bad enough, SpongeBob gets his boat stolen by his boating instructor and has to fighting evil with the aging Mermaidman. No matter what, you can count on SpongeBob SquarePants to be at the center of all the action!