The Nineteenth-Greatest Panel in the History of Comics

I'd like to introduce you to my favorite gag-strip character:

So why is he named that? I have no idea. But if you're curious, here's the rest of the strip. Which you have to click on to make readable.

Yeah, I guess he's called 'Lucifer' because it looks like he's got horns on his head, but then it turns out it's just his hat. Huh.