Create a Mp3tag tool for this utility ...
http://12noon.com/files/touchmax.exe
For example ... (excerpt from the file "tools.ini")
MTTOOLSNAME=Date TimeTouch
MTTOOLSPARAM='/D/Q/U/C T:\\TEST\\touchmax.exe /setfiles /setmodified /m+1 "'%_path%'" & PAUSE'
MTTOOLSPATH=C:\\WINDOWS\\system32\\cmd.exe
MTTOOLSINST=0
The time resolution regarding seconds seems not to be supported.
This would be dependent on the disk file system.
See also ...
Using _file_mod_datetime to change file's mod timestamp?
http://msdn.microsoft.com/en-us/library/wi...0(v=vs.85).aspx
DD.20140821.1010.CEST