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Horace B. Magic
Horace B. Magic is corporate businessperson, as SpongeBob calls him, who seems to only care about making money by selling them fake magic kits. His disguise is that of a floating fish head also known as Mr. Magic in which case he is similar to the "Wizard of Oz" as both lie to the main characters but while the Wizard is kind. He first appeared in episode: Hocus Pocus when SpongeBob and Patrick saw him at the back of the curtains and so far, that was his only appearance.
Looks
He is light blue in color. He has long ears, almost like dog-ears. He wears a brown suit and pants with a green necktie. He has black hair and wears glasses. He does not wear any shoes and only bare feet or rather, fins.
Attitude
He is greedy and selfish. He seems to be a parody of businessman who care only about making money by selling them fake products when SpongeBob and Patrick find out SpongeBob denounces him as corrupt businessman to which he responds by calling security to throw them out.