Driving in Costa Rica as a tourist?

Hi, I am planning on shipping a car/vehicle from California to Costa Rica. I know that there are hefty taxes to pay when one ships a car there and registers it. However, I have read that a tourist is allowed to drive in Costa Rica for 3 months with a US pport/drivers license. I also read that if you leave the country prior to your 3 months is up and you leave the country for two days and return back, then you are entitled again to drive for another 3 months. My question also is, say if I ship the car, drive it for less than 3 months, return to the US, but leave my car parked in Costa Rica say in a garage where no one else would drive it. Then I return in say in 9 months, does this avoid me from paying the taxes to register the car there since I would be going there as a tourist. Can I do this, to avoid paying the taxes. And do I avoid doing the yearly emissions test required by MOPT, on the car?, Does that also mean that I will always be driving with California plates in Costa Rica? I don't know if its true that as long as I am in Costa Rica for less than 3 months, I can drive the car that I shipped without paying their high taxes, and going through there DMV to register and doing theie SMOG/Emissions testing every year. And is it also a problem to get auto insurance doing it like this in Costa Rica? How much is the insurance, for a 2003 4Runner? Thanks for any information and feedback