This episode was just like all the others of this season. Mediocre, boring, and not at all funny. There was not really anything funny about this episode and it was certainly a forgettable one as well. In this episode, Mr. Burns goes to jail for possession of stolen artwork, which means that Smithers is placed in charge. But when the employees take advantage of Smithers' good nature and push him to his breaking point, they come up with a plan to get Mr. Burns out of jail.
Overall, this episode wasn't that great. I'd recommend that you forget this ep because it wasn't anything special.