(a) 
Every person engaged in furnishing to the inhabitants of the city any gas, telephone, light, power or sewerage service shall, on or before the first day of April of each year, file with the city council a written report, sworn to by such person or the manager, secretary or president of such corporation, which report shall show:
(1) 
The amount of any lien or mortgage upon the properties composing such plant;
(2) 
All other indebtedness pertaining to such enterprise and the consideration therefor;
(3) 
The actual cost of the visible physical properties, date when installed and the present value thereof and therein. The lands, machinery, buildings, pipes, poles, circuits and mains shall each be treated separately;
(4) 
The annual cost of operating such plant, showing separate items, the amount paid for actual salaries, amount paid for labor of all kinds, fixed charges, including interest, taxes and insurance, giving each separately, and particularizing the extension and repairs, the cost of maintenance, amount paid for damages, claims or suits for damages, identifying each claim or suit, amount paid for miscellaneous expenses, and if any machinery or equipment is abandoned, worn out or its use discontinued within the preceding year, the same shall be stated, the original cost and the present value thereof shall be given;
(5) 
The report shall give the gross earnings from any such plant, including revenues from every source whatever, stating items separately, and amount received by each department.
(b) 
Any such corporation or any member of such company or any person mentioned in subsection (a) who shall, for thirty (30) days, wilfully refuse or fail to report in the manner provided in subsection (a) above shall be punished as provided in section 1.01.009. No such corporation or company or person shall file any report knowing that the same does not truly report the facts about the matters mentioned herein.
(1991 Code, sec. 28-2)