Dash Cams have been a big item in Panama recently. I actually recommend that if you drive anyplace you have one. In Panama they seem to resolve the discussion of fault quickly and I recommend if you have an accident hold the video until your insurance representative arrives.
I have a good sources for Dash cams you can buy and have shipped in to Panama. Far less expensive than what you can buy locally.
This source is direct from China. I have purchased from this company before and they mail direct to Panama. You have it mailed to your name at Boquete Panama. Then visit COTEL, the post office in the Municipo more or less weekly until a pickup receipt comes. You then need to go to the Cotel in David and pick it up. I went to pickup the package in David, but since it was under $30, no taxes, no freight. Follow this link to my prior experience.
Link for information on direct from China is here.
Amazon also has a bunch.
Amazon link to dash cams