I'm pretty sure the death sentence possibility is for killing the Green Beret. Skimming the money would have put them up for a dishonourable discharge and possibly some jail time, but I can't see where that would warrant capital punishment.
I think he/she may be referring to "the execution" as the killing of the Green Beret, not the potential sentence on the SEALs.
But yeah I agree that skimming money is definitely dishonorable discharge territory, and possibly time in Leavenworth, but definitely not capital punishment.