Section 23-2-308 - Reports by utilities may be required(a) The commission may require any public utility to file:(1) Annual reports in such form and of such content and at such time as the commission may require; and(2) Special reports concerning any matter about which the commission is authorized to inquire or to keep itself informed.(b) All reports shall be under oath.Acts 1935, No. 324, § 51; A.S.A. 1947, § 73-140.