(1) Every person having information about any matter into which it is the duty of the proper officer to inquire shall, upon being required by him to do so, give such information.

(2) Every person required by the proper officer to produce a document or other thing which is within the power of such person to produce, and which is a document or thing required under this Act or a document or thing used in any transaction or other matter relating to sales tax or a document or thing into which it is the duty of the proper officer to inquire under this Act, shall produce such document or thing.