Well, it could happen to everybody. Second hands are usually really tiny parts of a watch. However, don’t be sad, there is a way how to fix it and show the correct seconds anyway;)
At the beginning we do have at least two pieces of a second hand:
Much better (and easier) is starting with 4 pieces:
Here are the spaces where to use the correct parts:
Base Element
This is very simple, running all the time - no problem.
Rotation: (#DWFSS#+25)
I am using “25” degree correction to reach the 60 second on the top like this:
Right & Left Element
Rotation is the same as at the base part:
Rotation: (#DWFSS#+25)
However, this elements are visible only in selected time, according to:
Left Transparency: $#DWFSS#<20||#DWFSS#>205?70:0$
Right Transparency: $#DWFSS#>22&&#DWFSS#<110?70:0$
Solo A - Switch from the Left to Right - Tipping of the Broken Part
Here is the most creative part of this tutorial - and again very simple. The broken second part has 2 seconds time to fall down and looks realistic - it means let’s start slowly and increase the (falling) speed with the time. In this tutorial I will not mention the @Mellin 's famous explanation of cosine function 
and I am just writing here the expressions for realistic Rotation & Transparency:
Rotation: (0+(((-cos(#DWFSS#-20))+1)*47))
Transparency: $#DWFSS#>=20&&#DWFSS#<=22?100:0$
Please, do not forget the circular movement of this element at well. The speed is the same as the Base Element rotation at the end of the (broken) hand:
X: (((sin(((#DWFSS#+25)/180)* pi))* 62)+160)
Y: (((-cos(((#DWFSS#+25)/180)* pi))* 62)+160)
Solo B - Hanging Element
I the last step the Solo broken part (another duplicated element) does not rotate, it is only showing down:
Rotation: 180
The movement (from right to left) must be again synchronized with the Base Element.
X: (((sin(((#DWFSS#+25)/180)* pi))* 62)+160)
Y: (((-cos(((#DWFSS#+25)/180)* pi))* 62)+160)
Done
Please have a look also on the non-linear scale (real seconds) of broken second hand in the background, I think it is kind of very interesting.
Here is the described watch face in original:
