Except as provided in subsection (b) of this section, a public service company shall file with the Commission: an annual report for the preceding calendar year; and special reports, information, contracts, records, and copies as required by the Commission. 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: a common carrier; or a telephone company whose rates are not regulated by the Commission under Title 4 of this article. The Commission may require a public service company that files documents under subsection (a) of this section to file the documents under oath.