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Horace B. Magic is a corporate businessman (as SpongeBob calls him) who seems to only care about making money by selling kids fake magic kits. He lives at 1942 Wizard Street, Bikini Bottom. His disguise is that of a floating fish head in which case he is similar to the Wizard of Oz, as both lie to the main characters but while the Wizard is kind, Magic is greedy and selfish. He seems to be a parody of a businessman who cares only about making money by selling fake products, and when SpongeBob and Patrick find out, SpongeBob denounces him as a corrupt businessman to which he responds by calling security to throw them out. He has only appeared in Hocus Pocus. It is possible that SpongeBob may have a strong dislike for him still, or has forgotten him.
He may not have been all bad because he offered SpongeBob a full refund for his magic kit.