Timmy Von Sandman, or just Mr. Sandman, is a tax evasionist from a Nantucket beach. He was formerly the president of Sandrroco, and was introduced to sandeth, then was forced to resign. He forgot to do his taxes one day, so he committed tax evasion, and soon got addicted.

He’s made of sand, his expression can’t change, and he can’t speak or blink.

mr sandman give me no tax bum bum bum bum don’t make me suffer in bottles of wax