Statutes of Limitations by VaccaD

Question 1

"Anyway, it's been two years. I mean, isn't there a statue of limitations on that?"
"'Statute' of limitations. It's not a statue".
"No, it's 'statue'"!
"Fine, it's a sculpture of limitations."

This dialogue is taken from an episode of WHAT SITCOM? This particular episode, The Cafe, is known for introducing a recurring character played by Brian George.