S.C. Code Ann. § 58-17-1620
The Commission shall require the annual reports to be made by railroad companies in manner and form and at the time provided for herein and may require reports to be made of such other matters as it may deem expedient. It may, from time to time, make such changes as it may deem proper in the form of report herein prescribed, giving the corporations one year's notice of any such changes or additions as require any alterations in the method or form of keeping their accounts. And the Commission shall, on or before the first day of June in each year, furnish to the several railroads blank forms of such reports. When the report received from any corporation is defective or probably erroneous the Commission shall notify the corporation to amend it within fifteen days. The originals of the report or reports, as amended, subscribed and sworn to by the officers of the corporation, shall be preserved in the office of the Commission. The Commission shall prepare such tables and abstracts of all the returns it shall deem expedient.