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From season 2 episode 30b of spongebob. The episode was aired on March 7th, 2011. This meme was originally posted on 4chan.
It has been posted on threads where, “Tripfags,” try to become popular and make a name for themselves on 4chan, which wont happen. Variations of the picture occur when people take the name and tripcode people use on 4chan and put it in the place of Kevin.