The mitzvot and sins are not equal in their distribution. Some are only applicable to men, some to women, some to Kohanim, to Kings, etc.
In the case of a wayward (or rebellious) son who is described as "a glutton and a drunkard", is only a son capable of committing this sin? Is a daughter who is a glutton and drunkard not deserving of the capital punishment as he is? If so then why? Is she deserving of any form of punishment?