BEIRUT, SEPT. 27 -- The pro-Iranian Islamic Jihad organization today warned that senior Tunisian officials will be killed if Tunisia carries out its death sentence against Moslem fundamentalists accused of plotting against the government there.

The warning came hours after Tunisia's State Security Court condemned to death seven out of 90 Tunisian fundamentalists accused of working with Iran to overthrow the prowestern government of President Habib Bourguiba. Tunisia holds only two of the seven and tried the others in absentia.

The Islamic Jihad statement was accompanied by a black-and-white photograph of American journalist Terry Anderson, the former bureau chief of The Associated Press in Beirut, to prove its authenticity. The "heads of senior officials of the oppressive Tunisian regime will be the price to be paid if the two holy fighters are executed," the statement said.

One of the condemned prisoners, Mehrez Boudegga, was convicted of making the bombs that exploded at four tourist hotels last month. The other, Boulbeba Dkhil, was found guilty of attacking a ruling party official. The execution of the men "can only end with the uprooting and elimination of the regime," the Islamic Jihad statement warned.

Under Bourguiba's 31-year rule, Tunisia has maintained close ties with the United States and France. Since March, the government has arrested at least 1,270 suspected fundamentalists in an effort to crush spreading fundamentalist sentiments it says are fueled by Iran.

The Islamic Jihad statement condemned "colonialism directed against Islam and the oppressed in the world, led by America, the great Satan." It accused the Reagan administration of managing a campaign in which corrupt governments in the region are working to defeat growing Islamic movements.

The Tunisian government had asked for death sentences for all 90 defendants and observers in Tunis have expressed fears that any large number of executions would ignite political upheaval there.

{Defense attorneys said the verdicts were an attempt to avert unrest, Reuter reported from Tunis. Police patrolled the streets in Tunis and maintained roadblocks and identity checks that have been applied since the trial began on Aug. 27.

{One attorney for the condemned men said he would seek a presidential pardon for the two prisoners facing execution.}

Fundamentalist sources here said the Tunisian activists were at the center of discussion in a meeting of Iranian-backed fundamentalist ulemas, or religious councils, held in Sidon.