(1) an annual report for the preceding calendar year; and

(2) special reports, information, contracts, records, and copies as required by the Commission.

(b) Unless otherwise directed by the Commission, a public service company is not required to comply with subsection (a) of this section if the public service company is:

(1) a common carrier; or

(2) a telephone company whose rates are not regulated by the Commission under Title 4 of this article.

(c) The Commission may require a public service company that files documents under subsection (a) of this section to file the documents under oath.