3. a. Any advertisement for a rebate allowed pursuant to paragraph (2) of subsection k. of R.S.45:15-17 shall include:
(1) A disclosure concerning the purchaser's obligation to pay any applicable taxes for receipt of the rebate; and
(2) A notice that the purchaser should contact a tax professional concerning the tax implications of receiving the rebate.
b. The disclosure and notice required pursuant to subsection a. of this section shall be clearly and conspicuously displayed in the advertisement and the size of the text in the notice and disclosure shall be equal to or larger than the size of the text used for the advertisement.