If the vendor refuses to receive the amounts so tendered him or her and brings an action on account of the attachment or levy, the tender shall constitute a defense. On proof thereof and payment of the money tendered into court, the defendant may recover his or her costs, unless it appears that the amount so tendered, as the residue of the purchase money, was less than the sum due the vendor. (Amended 1971, No. 185 (Adj. Sess.), § 92, eff. March 29, 1972.)